Mostafa Sherbiny's post


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AUDITORS AND EXPERTS INITIATIVE IN SUSTAINABILITY AND CLIMATE RISK ASSESSMENT headed by Ambassador Mostafa، Sherbiny، International Expert in Sustainability and Chair of the Scientific Chair in Carbon Footprint and Sustainability at ALECSO - League of Arab States In June 2023, the ISSB published IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures، IFRS S1 and IFRS S2 build on the industry-based SASB Standards; when used together, IFRS S1, IFRS S2 and the SASB Standards can support comprehensive sustainability disclosure and European Standards CSRD because On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards “ESRSs” for use by all entities subject to the Corporate Sustainability Reporting Directive “CSRD” The initiative aims to ensure corporate audit services through the framework of risk management. This initiative will focus on capacity building processes for 10000 auditors, experts and companies in sustainability, various enterprise risk management, climate risk management and some forecasting activities. Support the development of the internal audit opinion on the adequacy and effectiveness of the risk management framework.


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