(WSJ) New international sustainability reporting standards could fulfill their ambition in becoming the global baseline as the advantages of using a single standard worldwide may, for many companies, outweigh the disadvantages of being more demanding than the SEC’s coming climate reporting rules.
On Monday, the International Sustainability Standards Board released its initial two reporting standards. The first is a general standard requiring a company to disclose material information about sustainability-related risks and opportunities including their governance, strategy, risk management and performance along with industry-specific information.
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