draft a short letter to a client who will be impacted by the ISSB's project explaining the impact of the introduction of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. Your client operates in an environmentally sensitive industry where the demand for sustainability information is high.

(a) Provide a brief overview of the ISSB's "General Sustainability-related Disclosures" project without technical using accounting terminology. Remember your client is not an accountant.

(b) Explain and illustrate possible impacts of the proposed application of materiality definition in the context of sustainability on the client. Please assume your client does not report on environmental issues. Thus outline an example of a social or environmental impact that is material (relevant) for your client's stakeholders.