ISRB 2021/01 - ISSB Formed and Prototype Sustainability Standards Released - BDO

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ISRB 2021/01 - ISSB Formed and Prototype Sustainability Standards Released

The formation of the International Sustainability Standards Board (ISSB) has been announced at COP26, along with the release of two prototype sustainability standards. Read BDO’s news item and International Sustainability Reporting Bulletin to find out more about what this means for the future of sustainability reporting.

BDO has released ISR Bulletin 2023/03 summarising the first two sustainability standards issued by the ISSB on 26 June 2023. The Bulletin provides a concise list of the key requirements of the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures standards that will become effective 1 January 2024 subject to endorsement in each respective jurisdiction.

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Sustainability At a Glance - The Greenhouse Gas Protocol

Sustainability At a Glance - The Greenhouse Gas Protocol

Measuring Scope 1, 2 and 3 emissions will be a fundamental requirement in sustainability reporting frameworks, including IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and US SEC rules. BDO’s Sustainability At a Glance – The Greenhouse Gas Protocol summarises hundreds of pages of guidance on how greenhouse gas emissions are measured into a few pages with worked examples.

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Bild Update to COVID-19 disclosure

Update to COVID-19 disclosure supplement

26. November 2021

The effects of COVID-19 continue to have an effect on entities reporting with calendar 2021 year-ends and beyond. BDO’s 31 December 2021 Illustrative IFRS Disclosures – COVID-19 Supplement publication includes a useful checklist for assessing whether financial statements include disclosures that may arise as a result of COVID, as well as dozens of illustrative examples relating to going concern, impairment of assets, government assistance, rent concessions and more.

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