As policy around sustainability reporting begins to crystallise, businesses should position themselves to be a step ahead. When the chair of the International Sustainability Standards Board (ISSB) described the definition of sustainability as an ‘alphabet soup' of requirements at COP15, there would have been many in the business sector nodding in agreement. Emmanuel Faber wasn't the first person to use this term, but it resonates as it reflects how complex the area of climate-related disclosures has become. As the ISSB prepares to issue its first set of standards which will make up it...
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