Climate-related disclosures – the best scenario? (part 2)
As we’ve addressed many times, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures (S1) and Climate-related Disclosures (S2), which were both open for comment until July 29, 2022. Last time we looked at some reaction to the following proposal in S2: Let’s continue with that today. Some respondents…