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The IFRS Foundation has issued a publication – ‘Voluntarily applying ISSB Standards—A guide for preparers’ (Voluntary Application Guide) to support companies communicate their progress as they begin to apply ISSB Standards11 ISSB standards include:
• IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information and
• IFRS S2, Climate-related Disclosures in advance or in the absence of jurisdictional regulations.

To access the text of the publication, please click here

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