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

Mixed views on reporting reliefs in Canada’s ISSB-based standards

Extended reporting timelines on sustainability-related disclosures, Scope 3 and climate resilience prove controversial.

Accounting standard setter launches consultation on climate reporting in financial statements

International Accounting Standards Board solicits feedback on case studies of climate considerations being integrated into financial reporting.

ESG round-up: ISSB to set out draft changes to SASB standards in H1 2025

The latest developments in sustainable finance: Azerbaijan publishes COP29 agenda; UK government announces legislation to establish GB Energy.
Top view green forest with globe earth

EBRD, World Bank to disclose in line with ISSB standards

MDBs undertaking transition from disclosing under TCFD framework, EBRD flags plans to align with future ISSB standards.
The Canadian flag blows in the wind.

Canadian pension giants warn against deviating from ISSB global baseline

Investors oppose certain proposed transition reliefs and call for interoperability with the EU’s corporate sustainability reporting standards.

ADDITIONAL RELATED COVERAGE: TCFD

ADDITIONAL RELATED COVERAGE: TNFD

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