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With board members highlighting 'reservations' over first set of sector-specific disclosure requirements

Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.

After gap analysis of current requirement, and praise of SASB standards

Recognition would require GRI- or ESRS- 'like' reporting

The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.