The International Sustainability Standards Board (ISSB) has recently published IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures which are effective for annual periods beginning on or after 1st January 2024. There have also been developments on EU taxonomy and the Corporate Sustainability Reporting Directive (CSRD) which requires reporting as per the European Sustainability Reporting Standards (ESRS).