transparency and to support In the EU, the adoption of the European standardisation of the climate-related Sustainability Reporting Standards (ESRS) under the disclosure. [...] According to the press release, the primary objectives of the draft guidelines are to ensure that national competent authorities supervise the sustainability information of listed entities under the CSRD, the ESRS, and Article 8 of the Taxonomy Regulation in a converged manner. [...] As per the press release by EFRAG, the purpose of the ESRS LSME ED is to set reporting requirements that are proportionate and relevant to the scale and complexity of the activities and to the capacities and characteristics of LSMEs. [...] It encompasses discussions regarding the ASEAN region adoption of the IFRS Sustainability Disclosure Standards in the region, initiatives for capacity building to aid in the implementation of IFRS S1 and IFRS S2, and mechanisms to enable input from the ACMF into the development of IFRS Sustainability Disclosure Standards. [...] The Advisory Committee on Sustainability Reporting in Malaysia, established by the Ministry of Finance and chaired by Malaysia the Securities Commission, has announced plans to initiate a Press Release six-month consultation regarding the adoption of the ISSB sustainability reporting standards in the country.
Authors
- Pages
- 16
- Published in
- Australia
