Sustainability reporting update for Q1 2022

During the first quarter of 2022, significant progress has been made by standard setters, regulators, and some jurisdictions in developing and applying sustainability reporting standards.

Some of the key developments include:

• Board appointments to the International Sustainability Standards Board (ISSB) and process for consolidating the Climate Disclosure Standards Board and the Value Reporting Foundation into the ISSB
• ISSB publishes its first two exposure drafts on IFRS Sustainability Disclosure Standards
• Some jurisdictions setting time frames for mandatory sustainability (including in some instances for unlisted entities).

Please refer to our Q1 2022 sustainability reporting update for more information.