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Policy and Regulation
July 26, 2023

Iosco endorses new ISSB sustainability and climate risk reporting standards

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A wildfire in California, US. The IFRS standard S2 sets out sustainability-related disclosures for companies with a focus on climate. (Photo: David Odisho/Bloomberg)
A wildfire in California, US. The IFRS standard S2 sets out sustainability-related disclosures for companies with a focus on climate. (Photo: David Odisho/Bloomberg)

The International Organization of Securities Commissions has backed the international standards on sustainability and climate-related disclosures created by the IFRS body, but suggests more guidance is necessary in some areas.

Iosco, the umbrella group for global capital market regulators, has endorsed the International Sustainability Standards Board’s two initial standards, which are designed to harmonise the way in which companies report on sustainability and climate risks.

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