In June 2023, the International Sustainability Standards Board (ISSB) released their first two sustainability standards: IFRS S1 General requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 Climate-related Disclosures. The sustainability standard IFRS S2 builds on the recommendations made by the Taskforce on Climate-related Financial Disclosures (TCFD) and it is designed to disclose climate-realted information to investors for the financial starting from 1 January 2024.
