Beyond the GAAP no.179 - July - August 2023

At international level but also as regards sustainability reporting, this issue of Beyond the GAAP features a detailed summary of the content of the first two standards that were released by the International Sustainability Standards Board (ISSB) at the end of June, IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 – Climate-related Disclosures.