More on climate-related disclosure, or: it’s just a just transition!
As we’ve addressed many times, the International Sustainability Standards Board 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 the exposure draft’s absence of a definition for the central term “sustainability-related,” leading to a recent…