ISSB to Propose IFRS Practice Statement on Nature-Related Disclosures
The International Sustainability Standards Board (ISSB) has agreed to propose an IFRS Practice Statement on nature-related disclosures, aiming to guide companies on how to report such information. The proposal complements existing IFRS S1 and S2 standards and is expected to be published in October 2026. The move is intended to streamline compliance and provide clarity on material nature-related risks and opportunities.
Topics: IFRS ISSB nature-related disclosures regulatory changes sustainability reporting