Beyond the GAAP No. 185 - Feb 2024
Turning to sustainability reporting, a growing number of initiatives have been launched to help entities meet the new requirements, including the publication by EFRAG of an initial series of answers to questions posed by stakeholders concerning the application of ESRS. The IFRS Foundation has just published a methodological guide on the use of Sustainability Accounting Standards Board (SASB) standards to meet the requirements of IFRS S1.
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