Recent Developments in ESG matters of relevance to public and private companies globally

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ISSB announces transitional relief for Scope 3 and sustainability-related disclosures and prepares to consult on future projects, including amendments to SASB Standards.

The International Sustainability Standards Board (ISSB), which is finalizing standards for disclosure of climate- and sustainability-related financial information, announced that companies will have one-year transitional relief from Scope 3 and non-climate sustainability-related disclosure requirements. In the meantime, ISSB will seek public comment on its proposal for revising the SASB Standards.  The ISSB will also seek public comment on the relative priority of four potential future projects—biodiversity, human capital, human rights and integration in reporting—as other standard-setters (including the International Accounting Standards Board, the Taskforce on Nature-related Financial Disclosures and the U.N. Principles for Responsible Investment) continue to advance efforts in these areas.

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