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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 standard.