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Hot Topics in Sustainability Disclosure With ISSB

ESG Currents

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Evolving Sustainability Reporting Standards and Investor Demands

This chapter discusses the recent trends in sustainability reporting standards, comparing legacy SASB standards with the new ISSB S1 and S2. It explores the motivations and variations in the quality of reporting among different companies. The chapter emphasizes the evolving roles in corporations related to ESG and sustainability, highlighting the importance of sustainability as a core value and its impact on investors.

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