Economics · Sustainability Reporting
Which of the following statements about the International Sustainability Standards Board (ISSB) is correct?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1There has been no previous guidance or frameworks available for sustainability disclosures before the ISSB.
- 2The standards issued by the ISSB will completely replace the financial standards issued by the IASB.
- 3The ISSB initially focused its standards on climate-related disclosures (IFRS S2).✓
- 4The ISSB issues mandatory global laws that bypass national regulators.
Correct answer
The ISSB initially focused its standards on climate-related disclosures (IFRS S2).
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