Dear Mr Faber,
The European Securities and Markets Authority (ESMA) thanks you for the opportunity to respond to the ISSB’s Exposure Drafts ED/2022/S1 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and ED/2022/S2 IFRS S2 Climaterelated Disclosures (referred to collectively as the ‘EDs’). We are pleased to provide you with the following comments with the aim of contributing to the development of a high-quality set of international standards for corporate reporting on matters relating to Environmental, Social and Governance (ESG) aspects.
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