SUSTAINABILITY REPORTING
The Launch of the International Sustainability Standard Board (ISSB)
This video discusses the ISSB. The launch of the ISSB provides the potential for a consolidation of sustainability reporting frameworks.
Video Highlights
The International Financial Reporting Standards (IFRS) Foundation oversees the International Accounting Standards Board (IASB).
On November 3, 2021, the IFRS Foundation announced the creation of the International Sustainability Standards Board (ISSB) at the 2021 United Nations Climate Change Conference (COP26) in Glasgow, Scotland.
The ISSB sets the IFRS sustainability disclosure standards. It is the global setter for sustainability disclosures for financial markets.
The IRFS Foundation established a Technical Readiness Working Group (TRWG) to create prototypes to give the new board a running start in developing its first two exposure drafts. They prototypes have been released and covered:
Climate-related disclosures, building on the TCFD recommendations and SASB industry-based standards; and
General sustainability disclosure requirements.
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