ISSB Exposure Draft - IFRS S2 Climate-related Disclosures (2022)
Issb exposure draft 2022 2 climate related disclosures
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The Exposure Draft was developed in response to calls from users of general purpose financial reporting for more consistent, complete, comparable and verifiable information, including consistent metrics and standardised qualitative disclosures, to help them assess how climate-related matters and the associated risks and opportunities affect several aspects.