The following organisations have responded to the ISSB Exposure drafts on IFRS S1 and IFRS S2:
- Accountancy Europe
- Accounting Standards Committee of Germany (ASCG)
- Autorité des marchés financiers (AMF)
- CDP
- Church of England Pensions Board
- European Sustainable Investment Forum (Eurosif)
- Institute of Chartered Accountants in England and Wales (ICAEW)
- Institute of International Finance (IIF)
- International Ethics Standards Board for Accountants (IESBA)
- Securities Industry and Financial Markets Association (SIFMA)
- UK Finance
- UK Government
- UK Sustainable Investment and Finance Association (UKSIF)
- United Nations Environment Programme Finance Initiative (UNEPFI)
The following organisations/groups have also responded:
- Association of Chartered Certified Accountants (ACCA)
- Australian professional, industry and investor bodies
- CFOs and institutional investors
- European Banking Authority (EBA)
- European Central Bank (ECB)
- Organismo Italiano Business Reporting (OIBR)
- Principles of Responsible Investment (PRI)
- R3.0
- UK Endorsement Board (UKEB)
- UK Financial Reporting Council (FRC) and Financial Conduct Authority (FCA)
