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The International Sustainability Standards Board (ISSB) has published educational material titled ‘Disclosing information about anticipated financial effects applying ISSB Standards’.
ISSB member Jenny Bofinger-Schuster discusses the disclosures of anticipated financial effects of sustainability-related risks and opportunities required by ISSB Standards and the interoperability with the corresponding disclosure requirements in the European Sustainability Reporting Standards (ESRS).
This educational material focuses on these key disclosure requirements and comprises three sections:
- Overview of the requirements in ISSB standards on disclosures about current and anticipated financial effects of sustainability‑related risks and opportunities and the rationale for those requirements
- Mechanisms in ISSB standards that help companies to prepare disclosures about anticipated financial effects
- Illustrations of disclosure of information about anticipated financial effects applying ISSB standards
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