ISSB (International Sustainability Standards Board)

Our latest insight into the development and implementation of the ISSB standards. Launched in 2021 by the IFRS Foundation, the International Sustainability Standards Board (ISSB) is aiming to create a global baseline for climate and sustainability disclosures. This page features news and analysis on global uptake of the S1 and S2 standards, next priorities for the ISSB, interoperability with other frameworks, and what this means for investors.

LATEST ISSB NEWS

RI Nature Survey: Investors back mandatory disclosures

Call for reporting rules come with several caveats, as investors also weigh in on existing standards.
EU flag puzzle

EU Omnibus offers opportunity to ‘better articulate’ materiality, says ISSB’s Faber

ISSB chair calls for decision-useful disclosures, saying 'essential' information is missing in some first wave reports.
Merge arrows infographic

ESRS language to align ‘as much as possible’ with ISSB on overlapping disclosures

EU standards body outlines ‘key levers’ to simplify sustainability reporting standards.
Two 3d arrows merging. Black and white arrow merger partnership joining merging revival conjunction concept, abstract 2 line motions joining alliance vector illustration

NBIM calls on EU to adopt ‘identical’ terminology, metrics to ISSB on overlapping topics

There is ‘significant scope’ for streamlining ESRS, says Norway’s trillion-dollar wealth fund, as it outlines three key areas of simplification.
'Disclosure' typed with an old typewriter.

ISSB to decide on biodiversity, human capital standard setting ‘in next few months’

ISSB announces partnership with TNFD as it continues to mull standard setting decisions.

ADDITIONAL RELATED COVERAGE: TCFD

ADDITIONAL RELATED COVERAGE: TNFD

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