IFRS, ISSB, Accounting: Climate Exposure Draft is open for comment until 29 July 2022

The International Sustainability Standards Board (ISSB) has published and welcomes broad stakeholder feedback on its Exposure Draft IFRS S2 Climate-related Disclosures (Climate Exposure Draft), built upon the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and incorporating industry-based disclosure requirements derived from SASB Standards. Anyone can submit inputs to the Climate Exposure Draft in one of two ways: a survey or a comment letter. The option of the online survey is an innovation by ISSB to facilitate stakeholders in submitting feedback, instead of the traditional way, through a comment letter. The ISSB redeliberations will commence in the second half of 2022 and the Climate Exposure Draft is open for comments until 29 July 2022. Click to acces.