On June 26, 2023, the International Sustainability Standards Board (“ISSB”) released its first two sustainability disclosure standards (the “ISSB Standards”), IFRS S1 General Requirements for ...
Sustainability factors have become an increasingly important element in investment decision-making. While certain portfolio companies of private funds and some private fund advisers themselves are ...
Follow the money. It may sound contrary to the do-good, feel-good, arm-around-the-world imagery that typically accompanies any corporate discussions of environmental, social and governance (ESG) and ...
The International Sustainability Standards Board is proposing to create a digital version of its recently released climate and sustainability standards through a taxonomy similar to the kind used for ...
The new taxonomy will help investors analyze sustainability-related financial disclosures efficiently and provide a framework to consistently tag information prepared using ISSB Standards. The ...
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