General requirements for disclosure of sustainability-related financial information prototype

From IAS Plus: The IFRS Foundation has released a general requirements prototype that is the proposal of the Technical Readiness Working Group (TRWG) for a general presentation standard of the ISSB.

The TRWG was created in March 2021 to facilitate a running start of the ISSB. It was designed to integrate and build on the work of relevant initiatives focused on meeting investors’ information needs, with the purpose of providing technical recommendations for consideration by the ISSB. The general requirements for disclosure of sustainability-related financial information prototype published today is inspired by IAS 1 Presentation of Financial Statements and sets out the overall requirements for sustainability-related disclosures to investors:

  1. Objective and scope
  2. Materiality
  3. Reporting entity boundary and connectivity
  4. General features
  5. Comparative information and frequency of reporting

Read more here.

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