Beyond the GAAP - No. 166 - May 2022
As promised, Beyond the GAAP will also take a closer look this month at the draft sustainability standards published by both the ISSB (one on general disclosure requirements, the other on climate-related disclosure requirements) and EFRAG (13 draft standards, including two cross-cutting standards and 11 topical standards on ESG issues). We present a comparative analysis of the main proposals in the draft standards.
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We do trust the above points are notable and sufficient, but should you have any questions or need a deeper discussion on this issue, please do not hesitate to contact us.
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