Climate Risks Hiding in Plain Sight: Interaction between the ISSB and the Financial Statements

The IFRS Foundation has recently established a ‘sister’ standard setter to the International Accounting Standards Board (IASB). The remit of the International Sustainability Standards Board (ISSB), announced in November 2021, is to meet investor demand for “high quality, transparent, reliable and comparable reporting by companies on climate and other ESG matters.”1 This is complementary, but […]