The following organisations have issued responses to the ISSB exposure drafts on IFRS S1 and IFRS S2:
- Europe Securities and Markets Authority (ESMA)
- Financial Reporting & Assurance Standards Canada (FRAS Canada)
- International Association of Insurance Supervisors (IAIS)
- International Federation of Accountants (IFAC)
- International Organization of Securities Commission (IOSCO)
- Shift Project
- World Benchmarking Alliance
Other responses to the exposure drafts available here and here
The full list of respondents is available here