Non-mandatory ISSB guidance; companies need not comply with it to state compliance with ISSB Standards. The ISSB proposed its nature-related disclosures in this form in October 2026.
Glossary term
IFRS Practice Statement
Non-mandatory ISSB guidance; companies need not comply with it to state compliance with ISSB Standards. The ISSB proposed its nature-related disclosures in this form in October 2026.
Institution GRA