By choice

International Sustainability Standards Board

Develop consistent, international sustainability reporting standard for companies --> standardized, transparent, for better international comparability

What is it?

Guideline

Applies to

All companies

Level

Company, Scope 3

Effectiveness date

2021

Description

Reporting principles based on materiality principle --> companies should focus on reporting sustainability issues that are most relevant
draft 2: IFRS 2: requires companies to report on climate related impacts and risks