The International Sustainability Standards Board (ISSB) published an exposure draft of its proposals for nature-related disclosures.
The proposals are intended to offer details on how companies can provide the material information required by IFRS S1, General Requirements for Disclosure of Sustainability-Related Financial Information, a news release said.
The ISSB said it has drawn extensively from the work of the Taskforce on Nature-Related Financial Disclosures in developing the proposals, IFRS Sustainability Disclosure Practice Statement 1, Nature-Related Disclosures.
The deadline for comment is 19 February 2027.
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