Sustainability and business:
Sustainability frameworks and standards — IFRS S2, Climate-related DisclosuresDecember 2023
In October 2020, AICPA® & CIMA® started a program of thought leadership to explore accountancy and sustainability, highlighted in Sustainability and Business — The Call to Action: Build Back Better1 This report was created as part of a series of...
Introduction:
Why are sustainability-related disclosure standards needed?
How were the inaugural ISSB sustainability standards developed
When is reporting under IFRS S1 and IFRS S2 required?
What are the requirements for disclosure of climate-related financial information?
Who will encounter the IFRS S2 requirements?
Association resources
Author and endnotes
Sustainability frameworks and standards — IFRS S2, Climate-related Disclosures