ISCA supports the IFRS Foundation’s proposal to create a Sustainability Standards Board (SSB), to become a standard-setter working with existing initiatives and building upon their work to improve the consistency and comparability in sustainability reporting. The IFRS Foundation is well placed to develop a set of globally adopted sustainability reporting standards and catalyse universal adoption of these standards. We provided inputs on some considerations which are critical towards meeting SSB’s objectives. We also recommended for SSB to go beyond climate-related disclosures and to address ESG considerations.
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