IFRS Sustainability, COP 28 and Issues Related to Disclosure of Sustainable Development Information for Vietnamese Enterprises

In 2023, there were several new regulations related to sustainable development disclosure globally. Two notable events include: (1) The two first International Financial Reporting Standards on Sustainability (IFRS S1 and IFRS S2) were issued by International Sustainability (ISSB) in June 2023; (2) The 28th Conference of the Parties to the United Nations Framework Convention on Climate Change (COP 28) was held in Dubai from November 30 to December 12, 2023. The article summarizes the key contents of the published IFRS S standards and the core issues of COP 28. Based on that, the author offers some suggestions on the disclosure of sustainable development information by Vietnamese enterprises.