They don't seem to be meant to create further prerequisites. The supplemental advice really should be used at the side of the steerage for all sectors. Though the ISSB will use the present TCFD guidance that can help preparers undertake climate-relevant situation Evaluation, it can even provide additional particular advice https://what-is-tcfd-reporting40379.post-blogs.com/51419466/5-simple-statements-about-what-is-tcfd-reporting-explained