ESG Newsletter – FY2023 Q4

The latter half of 2023 was characterized by the unveiling of the IFRS S1 and S2 Exposure Draft documents, along with the TNFD Disclosure recommendations for Biodiversity & Nature, and this period also witnessed the evolution of the ESG Disclosure ecosystem to an advanced stage. The ISSB has assumed a pivotal role in spearheading the ESG Disclosure process, rectifying the ESG language’s fragmentation, and standardizing it globally. The newly introduced IFRS S1 and S2 guidelines now serve as a benchmark for all market participants.

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ESG Team

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