During COP27, the International Sustainability Standards Board (ISSB), which is preparing the IFRS Sustainability Disclosure Standards unveiled the Partnership Framework associating more than 20 organizations active in the standards setting work.[1]
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Regulation and Data
CDP, for example will be incorporating the IFRS S2 standards into its reporting questionnaires[2] starting from the 2024 disclosure cycle. This is an important step in the unification of the sustainable reporting standards.
Enhancing accountability for emissions is made possible by satellite technology. Climate TRACE[3] unveiled the world’s largest climate data inventory during COP27. The independent inventory uses AI and satellite data to map sources of emissions down to facility and is intended to help to tackle emissions more effectively, as many countries lack granular, up-to-date data.[4]
[2] CDP or Carbon Disclosure Project is one of the most influential carbon disclosure platforms through which 20% of worlds emissions get reported. It is established that 50% of world´s market cap companies report through CDP.
