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How reliefs for IFRS sustainability disclosure standards aid adoption
The ‘climate-first’ reporting relief: As the name suggests, it allows organisations to disclose only climate-related risks and opportunities in the first annual reporting period of applying IFRS S1.
It is no coincidence that the IFRS sustainability disclosure standards were issued by the International Sustainability Standards Board (ISSB), a board that resides within the IFRS Foundation.
The IFRS Foundation is the same institution where the International Accounting Standards Board (IASB), responsible for IFRS accounting standards, also resides.
