ICAP reviews Intl. sustainability reporting standards.
KARACHI -- Institute of Chartered Accountants of Pakistan, under the Accounting Standards Board, has formed a working group to review the draft sustainability reporting standards published by the International Sustainability Standards Board .
The IFRS Foundation established the ISSB at the 2021 United Nations Climate Change Conference (COP26) with the vision to develop comprehensive global high-quality IFRS Sustainability Disclosure Standards, said ICAP release.
ISSB has issued drafts of two IFRS sustainability disclosure standards for stakeholder consultations and feedback.
The draft standards include IFRS S1, general requirements for disclosure of sustainability related financial information, and IFRS S2, climate-related disclosures.
IFRS S1 requires companies to provide material information about all the significant sustainability-related risks and opportunities necessary to assess enterprise value.
These proposals respond to calls from primary users (investors, lenders, and other creditors) of general purpose financial reporting for more consistent, complete, comparable, and verifiable sustainability-related financial information to help them assess an entity's enterprise value.
IFRS S2 contains requirements for disclosures of material information about significant climate-related...
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