Please find below the climate prototype and general disclosure requirements developed by the Technical Readiness Working Group (TRWG), a group formed by the IFRS Foundation Trustees to undertake preparatory work for the ISSB.
These documents represents recommendations from the TRWG for consideration ISSB for a climate-related disclosures standard. While the recommendations build on the established work of the organisations represented on the TRWG, this document has not been subject to the due process of those organisations or the IFRS Foundation. After starting its work, the ISSB is expected to consult publicly on proposals for a climaterelated disclosures standard informed by the TRWG’s recommendations. The ISSB’s work will be subject to the IFRS Foundation’s due process.
TRWG climate related disclosures prototype.pdf
TRWG general requirements prototype.pdf
TRWG Climate related disclosures prototype technical protocols supplement.pdf