Securities Practice Notes

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September 1, 2022

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Will the new International Sustainability Standards Board succeed in unifying global sustainability and climate-related disclosure rules?

Bruno Caron, Annafaye Dunbar

Sustainability and climate disclosure rules are about to be standardized On March 31, 2022, the International Sustainability Standards Board (“ISSB”), a recently formed sustainability standard-setting body of the International Financial Reporting Standards (“IFRS”) Foundation, published for public comment two exposure...

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