ISSB issues inaugural global sustainability disclosure standards

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In June 2023, the International Sustainability Standards Board (ISSB) has today issued its inaugural standards—IFRS S1 and IFRS S2 —ushering in a new era of sustainability-related disclosures in capital markets worldwide. The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.

The Health and Safety Index is utilized by several organizations to report on performance with credible and reliable benchmarks. BSA Ltd has deployed the Health and Safety Index for three consecutive years and reports results in their Annual Report, disclosing results to the Australian Stock Exchange (ASX) and their shareholders.

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