Governance

IFRS builds practice statement for nature-related disclosures

The International Sustainability Standards Board (ISSB), an independent standard-setting body under IFRS Foundation, is targeting October 2026 to publish its proposals on nature-related disclosure in an exposure draft.

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Read more: Practice StatementStandardIFRS FoundationInternational Sustainability Standards BoardISSB StandardsSue LloydBeijingEmmanuel FaberSustainability-related Financial Information