ISRB 2023/05 Q3 2023 Sustainability Reporting Update

ISRB 2023/05 Q3 2023 Sustainability Reporting Update

BDO has released ISR Bulletin 2023/05 Q3 2023 Sustainability Reporting Update (updated till 30 September 2023) which includes information on developments by the International Sustainability Standards Board (‘ISSB’), the European Union and other standard setters, that have been put forward relating to sustainability and climate reporting. 
This ISR Bulletin summarises the post-launch activities in the standard setting as the ISSB and the European Union published the IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards, respectively in June and July 2023. This ISR Bulletin also contains snippets from the recent announcements of the bills approved by the California Legislature as it becomes a testimony of the imminent changes expected in US Sustainability landscape.