BDO has released ISR Bulletin 2023/03 summarising the first two sustainability standards issued by the ISSB on 26 June 2023. The Bulletin provides a concise list of the key requirements of the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures standards that will become effective 1 January 2024 subject to endorsement in each respective jurisdiction.
Source: BDO Global