The guide can help companies identify and disclose material information about sustainability-related risks and opportunities that could affect their cash flow.

The International Financial Reporting Standards (IFRS) Foundation’s International Sustainability Standards Board (ISSB) was launched in November 2021 at the COP26 climate conference. By June ...

As the non-profit organisations (NPO) sector in Nigeria continues to expand, new regulatory frameworks are fundamentally ...

The aim is to inform the IFRS foundation about the causes of the disengagement, so that it can take actions to mitigate this concern.