In September 2021, the FRC published FAQs on International Sustainability Standards Setting. The purpose of the FAQs is to inform UK company stakeholders of developments in sustainability standard setting by the International Financial Reporting Standards Foundation (IFRS Foundation). This is a fast moving agenda that has the potential to impact corporate reporting significantly in the future.
The FAQs can be downloaded at: https://frc.org.uk/news/september-2021/international-sustainability-standards-setting