Q2 2024 ISSB Implementation Insights podcast

ISSB Vice-Chair Sue Lloyd and ISSB Member Veronika Pountcheva join host and IFRS S1 and IFRS S2 Implementation Lead Dianora Aria De Marco to discuss the key points from the June Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) meeting.

In this episode, they cover questions from the June TIG meeting, including those related to the requirement for companies to revise estimates in sustainability-related disclosures when new information becomes available.

Sue, Veronika and Dianora also discuss an implementation question on comparative information when there is a change in a company’s composition.

The meeting summary from the June 2024 meeting is available on the meeting page.

You can find all ISSB podcasts on the ISSB podcast page. They are also available on Spotify, iTunes and on the ISSB YouTube channel.