Comments by Shift on the ISSB Exposure Draft (General Requirements)

Shift welcomes the opportunity to contribute our perspective on the Exposure Draft published by the International Sustainability Standards Board (ISSB): IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
Comments by Shift on the ISSB Exposure Draft (Climate-Related Disclosures)

Shift welcomes the publication by the ISSB of a draft Climate standard for public consultation. Our organizational expertise is in the human dimensions of sustainability, including as they relate to climate change and climate change strategies.
Overarching Comments by Shift on the Draft European Sustainability Reporting Standards

Shift welcomes the publication of the first draft set of European Sustainability Reporting Standards and commends the European Financial Reporting Advisory Group on producing a rich and important set of draft standards in a short period of time.