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Demand for more relevant information continues to grow as businesses are increasingly exposed to climate and other sustainability-related issues.

This page highlights our insights on the latest developments in this area.

   

International Sustainability Standards Board (ISSB)

The new International Sustainability Standards Board (ISSB) aims to develop sustainability disclosure standards to drive globally consistent, comparable and reliable sustainability reporting using a building blocks approach.

Companies need to monitor their jurisdictions’ response to standards issued by the ISSB and prepare for their potentially rapid implementation.

Impact of sustainability on IFRS financials

   

Climate change

All companies are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy. These climate-related risks and strategic decisions could impact their financial statements and KPIs.

   

Impact of sustainability on IFRS financials

  

Impact of sustainability on IFRS financials

  

Impact of sustainability on IFRS financials

    

Impact of sustainability on IFRS financials

   

Impact of sustainability on IFRS financials