La ISSB publica las normas inaugurales de divulgación de la sostenibilidad mundial

The International Sustainability Standards Board (ISSB) has today issued its inaugural standards—IFRS S1 on General Requirements for Disclosure of Sustainability-related Financial Information; and IFRS S2 on Climate-related Disclosures
—ushering in a new era of sustainability-related disclosures in capital markets worldwide.

The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.

IFRS S1 provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term. IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1. 

Both fully incorporate the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), which is now part of the IFRS Foundation.