ERT response to the IFRS S1&2 consultations

In this letter, ERT commends the ISSB on the publication of both, the exposure drafts IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Disclosure) and IFRS S2 (Climate-related Disclosures).

As a forum of 59 CEOs and Chairs of multinational companies with headquarters in Europe, ERT strongly believes that globally accepted, transparent and meaningful sustainability reporting can contribute to accelerating the transition to a sustainable economy.

ERT also gives suggestions to ensure that the framework will be workable for companies and lead to high-quality sustainability reporting.