Nepal publishes exposure drafts for sustainability reporting standards based on IFRS S1 and S2
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.
