On November 4, 2021, the IFRS Foundation announced the formation of the International Sustainability Standards Board which will develop a comprehensive global base of sustainability disclosure standards to meet investor needs for ESG-related data. They also announced the consolidation of the Climate Disclosure Standards Board (CDSB) and the Value Reporting Foundation (which is composed of the Integrated Reporting Framework and the SASB Standards), by June 2022.
The Foundation also announced the publication of prototype climate and general disclosure requirements.
Read the announcement.
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