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Introducing IFRS Sustainability Standards - BATS Newsletter

In March 2022, the ISSB released initial exposure drafts for IFRS S1 “General Requirements for Sustainability-Related Financial Disclosures” and IFRS S2 “Climate-Related Disclosures.” Subsequently, on June 26, 2023, the ISSB formally issued sustainability disclosure standards S1 and S2 (ISSB Standards). These standards are designed to help users of financial statements evaluate an entity’s treatment of sustainability risks and opportunities over the short, medium and long term.

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