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New IFRS standards in the sustainability reporting: Making a global and consistent sustainability reporting? (in German)
The International Sustainability Standards Board (ISSB) of the IFRS Foundation has published the drafts of its first two standards on general requirements for sustainability reporting (IFRS S1) and climate-related reporting (IFRS S2) for consultation until the end of July. Some important aspects of our statement on the submitted standards are presented below.
Please find the German column here.