EFFAS’ response to the publication of the ISSB Sustainability Standards
The European Federation of Financial Analystsu2019 Societies (EFFAS) welcomes the publishing of IFRS S-1 and S-2 sustainability standards. This is a major step to having a set of high quality and consistent standards to facilitate stakeholders to analyse sustainable issues on the same basis. EFFAS also supports the continuous work of the European standard setters to develop and produce a comprehensive set of European standards within the framework of the ISSB baseline. The interoperability and connectivity between financial and non-financial information will facilitate comparability for investors and be a key success of the standards.

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