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Items tagged with "Climate reporting"

ISSB proposes targeted changes to streamline Scope 3 disclosure. 

ISSB proposes targeted changes to streamline Scope 3 disclosure

Earlier this week the International Sustainability Standards Board (ISSB) released an Exposure Draft proposing targeted amendments to IFRS S2, aiming to ease some of the thorniest climate reporting requirements—without diluting the utility of disclosures for investors.

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IFRS

IFRS highlights main proposals for reporting climate-related uncertainties on a webcast

IASB technical staff Gustavo Olinda and Karen Robson recently presented a webcast on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.

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