Article summary
The Financial Conduct Authority (FCA) has responded to the Request for Information made by the International Sustainability Standards Board (ISSB) in May 2023 as it seeks to set its priorities for a two-year period commencing in 2024. The FCA’s response provides a broad perspective on the strategic direction of the ISSB’s work, encouraging the embedding of IFRS S1 and IFRS S2 and the creation of a comprehensive work programme to extend the investor-material sustainability-related disclosure standards beyond climate.
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