In a keynote address at the IFRS Foundation Conference 2022, Mr Ashley Alder related the key issues which the International Organization of Securities Commissions (IOSCO)1 was considering as part of its in-depth technical evaluation of the International Sustainability Standards Board (ISSB) Exposure Drafts2 . IOSCO placed considerable emphasis on the success of the ISSB project, and its evaluation was expected to inform IOSCO’s potential endorsement of the final standards later in 2022 or early in 2023.
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