On social media:

https://www.linkedin.com/posts/david-carlin7_climate-climatedisclosure-sustainability-activity-7013986116248690688-PO41?utm_source=share&utm_medium=member_ios

The International Sustainability Standards Board (ISSB) just released their December update, the last for 2022. It covers a lot of the important progress made and key decisions taken this year. Some highlights include:

-Comparison of their guidance to TCFD’s recommended disclosures
-Requirements to use scenario analysis in climate disclosures
-Requirements to report scope 3 emissions in climate disclosures
-Plans in 2023 to increase focus on biodiversity and nature
-Plans to integrate just transition elements into their framework

climate #climatedisclosure #sustainability #sustainabilityreporting #tcfd #issb #climaterisks #climatescenarioanalysis #emissions #scope3 #reporting #risk #finance