The IFRS Foundation has published a new online resource presenting responses to implementation questions submitted to the Transition Implementation Group (TIG) on IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures).
Nepal has become the latest jurisdiction to join the growing global movement for ISSB-aligned sustainability reporting, with the Accounting Standards Board (ASB) of Nepal publishing exposure drafts for two new standards: NFRS S1, covering general requirements for the disclosure of sustainability-related financial information, and NFRS S2, covering climate-related disclosures.
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