Exploring the impacts of IFRS Sustainability Disclosure Standards on Insurers

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      <subfield code="a">The aim of the recent COP26 in Glasgow was to get global commitment to reduce CO2 emissions and cut the use of non-renewable energy sources. These global efforts to protect the climate will impact every industry and business function to a greater or lesser extent. For a financial reporting professional, the impact of this may soon materialize in the form of a comprehensive, globally consistent requirement to report on climate and other sustainability issues which may soon become enforceable in endorsing jurisdictions. During COP26, the IFRS Foundation announced the creation of the new International Sustainability Standards Board (ISSB) whose aim will be to issue global IFRS Sustainability Disclosure Standards. This milestone is an outcome of work started in 2019 to set a global baseline for sustainability disclosures.</subfield>
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