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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The IFRS Foundation has today published a webcast explaining the role of the Technical Readiness Working Group (TRWG), which was created by the Foundation’s Trustees in March 2021 to do preparatory work for the proposed International Sustainability Standards Board (ISSB).
The webcast introduces the member bodies of the TRWG and provides a high-level summary of its work programme.
The purpose of the TRWG is to give the proposed ISSB a running start, enabling it to respond to investors’ urgent demands for improved transparency and consistency in company reporting on sustainability matters to enable them to assess how the sustainability performance of a company affects the creation of value in order to make investment decisions. The TRWG is building on the work of long-standing international sustainability reporting initiatives focused on enterprise value.
The TRWG will provide recommendations for the ISSB’s consideration.
The webcast is introduced by Lee White, Executive Director of the IFRS Foundation, and presented by the following members of the TRWG (in alphabetical order by organisation):
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