How EY Comment Letters relate to IFRS S1 & S2 deliberations

This podcast discusses the ISSB’s final deliberations on draft IFRS S1 and IFRS S2 and how they relate to EY Comment Letters.

For your convenience, full text transcript of this podcast is also available. Read the transcript.

Topics discussed include:

• The International Sustainability Standards Board (ISSB) issued Exposure Drafts (ED) on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

• EY submitted Comment letters for each ED to the ISSB in response to the specific questions posed in the EDs in July 2022.

• During recent months, the ISSB has been deliberating the proposals in the EDs which were completed in February 2023. The ISSB is expected to issue those standards in June 2023.

• Global CRS is discussing the various topics that were deliberated by the ISSB in relation to the comments raised by EY in the Comment letters.

Learn more about the ISSB’s final deliberations on the draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures in relation to the EY Comment Letters.