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Demand for sustainability information continues to grow as business models are increasingly addressing environmental, social and governance (ESG) issues, including climate change regulation. 

Several sustainability frameworks and standards currently exist: now investors are calling for convergence and a single framework that will bring consistency and comparability. The IFRS Foundation has responded by proposing a global set of internationally recognised sustainability standards.

Read here about the latest developments in the move towards creating a single sustainability reporting framework.

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