EY: Practical lessons from first year of ISSB reporting

EY has highlighted six practical considerations for reporting under the IFRS S1 and S2, based on the experiences of companies that have published their first ISSB-aligned sustainability reports in recent months.

It offers insights into:

1. How to define the reporting boundary
2. How to apply the concept of materiality
3. How to report on current and anticipated financial effects
4. How to undertake a scenario analysis
5. How to report on judgements and measurement uncertainties
6. How to structure and present the reports

Available here

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