"2023 is going to be a pivotal year for ESG disclosures," said Marie-Laure Delarue, global vice chair for assurance at 'Big Four' auditor EY.
ISSB board members wrestled on Thursday over introducing some interoperability by allowing companies to refer to compliance with EU norms to help meet ISSB rules under certain conditions, limiting reporting costs. The board voted to include use of EU rules in an appendix to the ISSB rules, given that EU norms could change.
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