Sustainability disclosure standards issued by the International Sustainability Standards Board (ISSB). Designed to provide investors with consistent, comparable and reliable information about how sustainability factors affect a company’s prospects and value. IFRS S1 sets out general requirements for companies to disclose material information about sustainability-related risks and opportunities in their general-purpose financial reports. It covers various environmental, social and governance (ESG) topics. IFRS S2 focuses specifically on climate-related disclosures, requiring companies to report on how they manage potential negative effects of climate change, including physical risks (eg extreme weather events) and transition risks (eg policy changes), as well as opportunities related to climate change.
Mauro Tortone
View posts by Mauro TortoneMauro leads P27's Strategy & Finance practice, with expertise in strategic change, financial markets and sustainability. He is a Chartered Member of the CISI, where he works as an external specialist, and sat on its Corporate Finance Forum Committee. He worked with UBS and other firms and authors the CISI Applied Wealth Management workbook. Mauro holds the CISI Investment Advice Diploma (IAD) and is an alumnus of LBS (Investment Management Programme) and Henley (MBA).