In June 2023, the International Sustainability Standards Board (ISSB) issued the first two standards, IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information Standard) and IFRS S2.  These Standards reflect the redeliberations of the ISSB, which were informed by extensive feedback from stakeholders and aim to establish a comprehensive global baselineof sustainability-related disclosures to meet the needs of capital markets. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial