The draft TISFD disclosure recommendations outline the information businesses and financial institutions should disclose to users of sustainability-related financial disclosures and other audiences.
The general requirements establish the core expectations that underpin all TISFD disclosures and are designed to ensure consistency, coherence and comparability across reporting entities. Organisations that state their use of, and alignment with, the TISFD Framework are expected to apply these general requirements across all disclosure recommendations and pillars.
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