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By Anna ILLARIONOVA, Caroline NICOLETTI Raphaël BETTI, EY Luxembourg*
The emergence of the International Sustainability Standards Board (ISSB) Standards launches a transformative era in the realm of Environmental, Social, Governance (ESG) reporting. As the significance of ESG data increases, these standards aim to bridge the gap between financial and non-financial information, fostering a new level of transparency and comparability. The ISSB has introduced IFRS S1 and IFRS S2, setting a new precedent for sustainability-related financial disclosures.
This article offers an overview of the ISSB Standards, the practical steps organizations can take to align with those, ensuring robust governance and strategic integration of ESG...
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