Technical Line - How the climate-related disclosures under the SEC proposal, the ESRS and the ISSB standards compare
Overview
Our Technical Line has been updated to reflect recent developments, including the issuance of the first set of European Sustainability Reporting Standards (ESRS) by the European Commission and the issuance of final standards by the International Sustainability Standards Board (ISSB). The publication highlights key differences among the SEC’s proposed climate disclosure rules, the ESRS and the ISSB standards. It is intended to help entities with significant operations in multiple jurisdictions understand the proposed rules and final standards.
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