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Firms do not have excuse not to adopt International Sustainability Standards – Deloitte Assurance Partner

Continuing, he alluded that “Companies are not expected to have perfect data or unlimited expertise from the beginning. Rather, they are encouraged to use reasonable and supportable information that is available at the reporting date, without undue cost or effort, and then gradually build up and improve their disclosures over time. This makes the ISSB standards scalable, inclusive, and realistic, ensuring that they can be implemented not just by the largest multinational corporations but also by small and medium-sized enterprises across different regions and sectors”.


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