Sustainability report : proposal for general and climate-related requirements

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<title>Sustainability report</title>
<subTitle>: proposal  for general and climate-related requirements</subTitle>
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<namePart>KPMG International</namePart>
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<publisher>KPMG International</publisher>
<dateIssued>2022</dateIssued>
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<abstract displayLabel="Summary">The release of proposed IFRS SustainabiJity Disclosure Standards (the proposatsl signals a seismic change for global corporate reportilg. Under the govemance of the IFRS Foundation, the newly formed lntemational Sustainability Standard s Board USSB Board) aims to create a global baseline for sustainability reporting that is focused on the noods of investors. lFRS Sustainabi lity Disclosure Standards (the Standards) will put sustainabi lity reponjng on an equal footing with financiat reporting and facilitate much needed connectivity between sustainabiity-related financial information and the financial statements. </abstract>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080574932">
<topic>Cambio climático</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080570736">
<topic>Sostenibilidad</topic>
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<topic>Empresas</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080624804">
<topic>Protección del medio ambiente</topic>
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<topic>Política medioambiental</topic>
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