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ISSB consultation on changes to IFRS S2 On 28 April 2025, the International Sustainability Standards Board (ISSB) published an Exposure...
Ulrich Wolff
Partner, Linklaters LLP
Frankfurt, Germany
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On 12 July 2024, the International Corporate Governance Network (ICGN) published a report, The Assurance of Sustainability Reporting,...
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On 31 May 2024, EFRAG published the first three ESRS Implementation Guidance (IG) documents to assist in-scope companies in complying...
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On 30 May 2024, EFRAG published a Compilation of Explanations of the European Sustainability Reporting Standards (ESRS) under the...
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Countries adopting ISSB standards According to the IFRS Foundation, which is responsible for the International Sustainability Standards...
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The Corporate Sustainability Reporting Directive (CSRD) requires the European Commission to adopt the following European Sustainability...
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On 2 May 2024, the IFRS Foundation and EFRAG, the body advising on European Sustainability Reporting Standards (ESRS) under the Corporate...
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The International Sustainability Standards Board (ISSB) has said that it will commence projects to research disclosure about risks and...