IFAC Comment Letter on the ISSB's Exposure Draft: General Requirements for Disclosure of Sustainability-Related Financial Information

IFAC welcomes the opportunity to comment on the International Sustainability Standards Board’s (ISSB) Exposure Draft addressing general requirements for disclosure of sustainability-related financial information (the “Exposure Draft”). As the global voice of the accountancy profession, IFAC represents over 180 Professional Accountancy Organizations in 135 jurisdictions, thereby representing over three million professional accountants.  As such, our perspective on this consultation—like that of the ISSB—is global in scope, while also taking into consideration important jurisdictional activities (i.e., such as that in the United States and the European Union, among others) that must align with and compliment the requirements for a comprehensive global baseline of disclosure requirements that will be the focus of the ISSB’s work.