ISSB Standards S1-59: S1.59: Disclosure of sources of guidance applied

What does S1-59 require?

The entity names the particular standards, pronouncements, industry practice and any other guidance it relied on in preparing the disclosures, including, where relevant, the SASB disclosure topics, and the industries set out in the IFRS standards, the SASB Standards or other industry guidance that it used, not least when identifying applicable metrics.