Environmental, Social and Governance (ESG) Why the "G" Matters Too?
In November 2021, the International Sustainability Standards Board (ISSB) launched the first two prototypes of sustainability disclosure standards in financial matters, to provide investors and financial markets with information on the risks and opportunities that sustainable development generates in the operations of the companies. It is expected that in the first months of 2023, these prototypes will become definitive standards, having already considered the international feedback received during the first half of 2022.
The first prototype deals with the general requirements for the disclosure of financial information related to sustainability. The second, on the disclosure related to the climate, this being a very important element within the environmental sphere due to the risks and impacts that it implies at a global level.
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