Notice

International Sustainability Standards Board (ISSB) exposure draft consultations: UK government response

This letter sets out the UK government’s response to the ISSB's first 2 drafts on requirements for disclosure of general sustainability and climate related financial information.

Documents

Details

The Greening finance: roadmap to sustainable investing committed to introducing an integrated framework of Sustainability Disclosure Requirements (SDRs). The government will:

  • consult on a framework to adopt and endorse IFRS Sustainability Disclosure Standards, issued by the International Sustainability Standards Board (ISSB)
  • take steps to introduce a UK Green Taxonomy

This is the UK government response to the first 2 exposure drafts from the ISSB:

  • IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft)
  • IFRS S2 Climate-related Disclosures (Climate Exposure Draft)
Published 1 August 2022