ISSB (International Sustainability Standards Board)
A standard-setting board created in 2021 within the IFRS Foundation. Its IFRS S1 (general requirements) and IFRS S2 (climate) standards, published in June 2023, target sustainability information useful to investors, following a financial materiality approach. Whether they are mandatory depends on adoption by each jurisdiction.
See also: Financial materiality
Reference source: www.ifrs.org
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