Will new global standard for corporate sustainability reporting corral wild west of ESG?
Corporate Knights
JULY 5, 2023
The ISSB standard comprises two separate standards – S1, Sustainability and S2, Climate – although additional themes are under development. Many corporations “really understate the risks of the sector that they’re operating in, and the risks of stranded assets,” says Carol Adams, an accounting professor at Durham University in the U.K.
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