![Edouard Fossat](https://www.forvismazars.com/var/mazars/storage/images/_aliases/user_block/media/contenus-globaux/group-data-base/contact-photos/panoramic/edouard-fossat/58222081-1-eng-GB/d4ae12aa3a57-Edouard-Fossat.jpg.webp)
Beyond the GAAP no.178 - June 2023
Beyond the GAAP no.178 - June 2023
The definitive ESRS are expected to be adopted this month, right after the end of the four week public consultation which closed on 7 July. Sustainability reporting is also very much in the international news. On 26 June, the International Sustainability Standards Board (ISSB) published the definitive versions of its first two standards, IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 - Climate Change Disclosures, laying the foundations for a globally recognised baseline for reporting on the financial effects of the risks and opportunities arising from sustainability issues.