RIAA strongly supports the ISSB’s mission of establishing a comprehensive global baseline for climate disclosures, building on established standards including the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (TCFD).
While RIAA is broadly supportive of the proposed amendments to IFRS S2, we offer a number of targeted recommendations to improve the clarity, consistency, and practical application of the Standard. These recommendations are particularly focused on ensuring that the proposed relief - such as those related to derivatives, facilitated emissions, and insurance-associated emissions - do not inadvertently undermine the integrity or comparability of information provided in reliance of the Standards.
RIAA thanks those RIAA members who contributed to the development of this response.
The submission was provided to ISSB through their preferred survey platform.
About the contributors
About the speakers
RIAA strongly supports the ISSB’s mission of establishing a comprehensive global baseline for climate disclosures, building on established standards including the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (TCFD).
While RIAA is broadly supportive of the proposed amendments to IFRS S2, we offer a number of targeted recommendations to improve the clarity, consistency, and practical application of the Standard. These recommendations are particularly focused on ensuring that the proposed relief - such as those related to derivatives, facilitated emissions, and insurance-associated emissions - do not inadvertently undermine the integrity or comparability of information provided in reliance of the Standards.
RIAA thanks those RIAA members who contributed to the development of this response.
The submission was provided to ISSB through their preferred survey platform.
.avif)
