ACCA responses to ISSB Exposure Drafts on IFRS S1 and S2

ACCA responds to the International Sustainability Standards Board (ISSB) on two draft standards: IFRS S1 General Sustainability-related Disclosures, and IFRS S2 Climate-related Disclosures.

The draft standards are urgently needed to provide a consistent global base line for companies reporting on sustainability-related financial information. Welcoming the two exposure drafts (EDs) ACCA notes that it is imperative that reporting drives the necessary systematic change in sustainability reporting and that operational changes take place in companies and that investors use the information provided to allocate capital more efficiently and responsibly.

To read the full responses, please download the consultation documents available on this page.