IRSG Comment letter – ISSB consultation on a comprehensive global baseline of sustainability disclosures (IFRS S1 and IFRS S2)

Published 1 Aug 2022

The IRSG welcomes the opportunity to contribute a comment letter in response to the ISSB publication of the exposure draft consultations.

The IRSG welcomes the Exposure Drafts and the work of the ISSB towards global coherence in reporting standards. It is of utmost importance that we build an effective international framework for sustainability reporting, which will maximise the interoperability of local reporting standards, avoid fragmentation and regulatory arbitrage, promote greater transparency, consistency, and comparability of disclosures, and reduce reporting costs and operational burdens.