About the Submission:
The International Sustainability Standards Board (ISSB) published Exposure Draft “IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information” (General Requirements Exposure Draft). It set out the overall requirements for an entity to disclose sustainability-related financial information, including information about its governance, strategy and risk management, and related metrics and targets. The General Requirements Exposure Draft was open for comment between March and July 2022. GRI submitted comments based on its extensive experience in climate risk management and sustainability reporting.