AMF's response to the ISSB consultation on the exposure drafts on sustainability disclosures

The AMF welcomes the ambition, announced at COP26, to develop a set of international standards for sustainability disclosures by the ISSB (International Sustainability Standards Board). In its position paper, complemented by a technical appendix, the AMF shares its main recommendations namely to improve the interoperability of international standards with the European standards currently being developed by the EFRAG (European Financial Reporting Advisory Group).