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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
The International Accounting Standards Board (Board) has published a webcast in Chinese on its Exposure Draft Management Commentary. The webcast provides an overview of the Board’s preliminary views in the Exposure Draft.
Access the webinar below. This video is also available on our YouTube channel. You can also download the accompanying slide deck from here.
The Board is currently seeking feedback on this Exposure Draft, with the comment period running until 23 November 2021.
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