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A Fresh Look at Ongoing ESG and Carbon Accounting Developments

Bramasol

From a global perspective, the International Sustainability Standards Board (ISSB), which was established by the IFRS in November 2021 at COP26 in Glasgow, has issued its first two standards. IFRS S1 requires companies to communicate the sustainability risks and opportunities they face over the short, medium, and long term.

IFRS 87
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Standards for Carbon Accounting are Beginning to Take Shape

Bramasol

Certain climate-related financial statement metrics and related disclosures in a note to its audited financial statements; and ? Information about climate-related targets and goals, and transition plan, if any. ISSB was established by the IFRS Foundation in response to the Glasgow COP 26 conference in November 2021.