When?
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Readiness
The Readiness decision area considers ‘when’ entities will be required to disclose, focusing on assessing market readiness and setting a timeline for the introduction of the sustainability-related disclosure requirements and considering whether it is necessary to scale and phase in these requirements.
The feature of ‘effective date’ addresses the date when requirements will be applied within the jurisdiction.
The feature of ‘translation reliefs’ addresses the extent to which specific requirements in ISSB Standards are phased in, and whether transition standard reliefs are extended.
