Polyor SAS's AgroNum & the ISSB
The International Sustainability Standards Board (#issb) has developed an exposure draft that explains the methodology for updating references to jurisdiction-specific laws and regulations to improve the international applicability of SASB standards (https://lnkd.in/eV_wydrR). The ISSB published the exposure draft on 11 May 2023 for a comment period ending 9 August 2023.
Polyor SAS will respond proposing changes to the FB-AG-110a.1 & FB-AG-110a.2 standard accounting metrics (https://lnkd.in/eMaa5Z5Y) applicable to agricultural products. Polyor SAS firmly believes that these quantitative GHG emission standards are presently not properly applicable to field-crop production. Firms & farmers in the sector will thus be more in tune via #sfdr & #csrd taxonomy when monetizing sustainable agriculture and/or carbon farming.
Polyor SAS's AgroNum approach to sustainable agriculture & soil organic matter (carbon) conservation (https://lnkd.in/eBmfT3NM) should constitute a valuable add-on to such SA accounting standards integrating both nitrogen-fertilization rates & the nitrogen content of crop residues when setting target yields & N-fertilzation rates. Doing so will ensure that soil organic carbon (SOC) is conserved, its rate of degradation overtime, dt, being nul (cf. figure herein).
#issb #sasb #sustainable #agriculture
