Sustainability disclosure standards at the end of the second quarter of 2023
07 September 2023
The ISSB issued the first two sustainability disclosure standards at the end of the second quarter of 2023 and is now focusing on supporting companies in implementing the sustainability disclosure standards at the country level.
The European Commission has adopted the first set of European Sustainability Reporting Standards (ESRS). The revised standards include, among other things, updates on materiality and introduce important transition relief.
