BDO Comment Letters - Sustainability Reporting

BDO's views on the standards development process

BDO comments on various projects of international standard setters, including Exposure Drafts, and other Discussion Papers, when it is considered that the issue is significant to the network. Follow the links below to view Comment Letters sent by BDO IFR Advisory Limited to the relevant body: 
 

DateTopic / Initial ReleaseComment letter
November 2025ISSB ED Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2

ISSB ED Proposed Amendments to the SASB Standards		BDO comment letter
June 2025ISSB ED Amendments to Greenhouse Gas Emissions Disclosures - Proposed Amendments to IFRS S2BDO comment letter
August 2023ISSB Request for Information - Consultation on Agenda Priorities
BDO comment letter
July 2022ISSB ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial InformationBDO comment letter
July 2022ISSB ED IFRS S2 Climate-related DisclosuresBDO comment letter
July 2021Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to set IFRS Sustainability StandardsBDO comment letter