Evolving Sustainability Reporting to Align with the ISSB Standards

This short guide from the Governance & Accountability Institute (G&A) can help you to better understand the ISSB standards, including key considerations for implementing them and the differences between the ISSB standards, IFRS S2, and the TCFD recommendations. The guide provides a brief background on the ISSB standards, unpacks key concepts, and highlights key elements to keep in mind, such as the emerging focus on double materiality.