“Last week at the inaugural IFRS Sustainability Symposium in Montreal, the International Sustainability Standards Board (ISSB) wrapped up deliberations on its first two sustainability standards aimed at creating a global baseline,announcing plansto release IFRS S1 and IFRS S2 in June with an effective date of January 2024.”
[COMMENTARY] This is exciting news. It’s taken decades to get here. Finally, a set of sustainable accounting standards that can be widely implemented.
First global sustainability standards approach the finish line, by Bryan Strickland, February 23, 2023, Journal of Accountancy, USA.