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Talking ESG: Building sustainability reporting capacity
The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward the organization’s goal of achieving a comprehensive global baseline of sustainability disclosures. But implementing such a global baseline effectively goes beyond simply setting standards – it requires a new set of capabilities, infrastructure, knowledge, and talent in economies around the world.
New sustainability reporting requirements in jurisdictions around the world have resulted in the need for companies to take stock of their own capacity…
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