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Position paper - International Sustainability Standards Board consultation on sustainability reporting
The American Chamber of Commerce to the EU (AmCham EU) welcomes the publication by the International Sustainability Standards Board (ISSB) of the Exposure Draft International Financial Reporting Standards (IFRS) S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft) and the Exposure Draft IFRS S2 Climate-related Disclosures (Climate Exposure Draft). This initiative has the opportunity to deliver a global baseline for enterprise value reporting on sustainability matters and support the interoperability between international and regional standards in order to promote convergence and facilitate implementation by reporting entities.
Please find AmCham EU's response to the ISSB consultation on sustainability reporting here.