The ISSB tentatively decided to introduce a transition relief in IFRSS1 that would allow an entity to report on only climate-related risks and opportunities (as set out in IFRSS2 Climate-related Disclosures) in the first year it applies IFRS S1 and IFRS S2. The IFRS Foundation's logo and theIFRS for SMEslogo, the IASBlogo, the Hexagon Device, eIFRS, IAS, IASB, IFRIC, IFRS,IFRS for SMEs,IFRS Foundation, International Accounting Standards, International Financial Reporting Standards, ISSB,NIIFand SICare registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request. The purpose of the TIG is to solicit, analyse and discuss stakeholder questions arising from implementation of the new standards, to . By clicking Accept All, you consent to the use of ALL the cookies. Following his graduation, James spent the next five months travelling across South East Asia, Australia and New Zealand. This one-year transition relief would not change the effective date of IFRS S1. The proposed IFRS S1 requires a company's sustainability-related financial disclosures to be for the same reporting entity as the related general purpose financial statements. Public consultations are a key part of all our projects and are indicated on the work plan. Her passion for development in the country and in Africa guided her career towards serving in the public space. All legal information Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. Benchmark your targets against your sector and industry targets. Other cookies are optional. 2023Copyright owned by one or more of the KPMG International entities. These sources of guidance will be listed in the appendices to IFRS S1. The ISSB plans to issue IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures around the end of Q2 2023. Define ownership and responsibilities and governance structures for achieving your sustainability goals. Today he is proudly a partner and director at Matswani Capital, a venture capital firm with widespread investments across various industries, ranging from agro-processing, underground coal mining to bulk fuel distribution across Africa. Its very likely you will find her at the beach!

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