ISRB 2024/08 30 September 2024 Sustainability Reporting Update

BDO has released International Sustainability Reporting (ISR) Bulletin 2024/08 30 September 2024 Sustainability Reporting Update, which provides a ‘snapshot’ of sustainability reporting with a focus on the updates related to the International Sustainability Standards Board’s (ISSB) IFRS®

Sustainability Disclosure Standards - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2) - issued on 26 June 2023 and the European Sustainability Reporting Standards (ESRS) adopted by the European Commission on 31 July 2023 as well as other organisations.

BDO issues periodic ISR Bulletins as sustainability standards are evolving quickly. BDO also issues a separate publication on jurisdictional updates on sustainability reporting developments for select jurisdictions. Although it is comprehensive, this summary is not exhaustive and does not include all standard setting activities of the ISSB and other organisations.

Download