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

ISSB to expedite process for nature standard-setting over ‘consultation fatigue’

Slower pace of standard setter's work on human capital should not be interpreted as a sign it is less important, says vice-chair.
Vector illustration of multi-colored speech bubbles against a black background in flat style.

IIGCC floats ‘explicit incorporation’ of SASB sector standards in ESRS

ISSB’s consultation on SASB standards also saw investor feedback on human capital and methane disclosures.

ISSB publishes assessment on need for human capital standard setting

The material is due to be reviewed by the ISSB board at a meeting next week.
Row of blue EU flags in Brussels. The blue flags have twelve yellow stars depicting the original number of member states.

EFRAG tables last-minute reliefs, chooses ISSB alignment on financial effects

New exemptions criticised by Sustainability Reporting Board members, as final ESRS simplifications to be published next week.

ISSB should add nature disclosures to existing standards, investors say

Investors welcome move into standard-setting and the ISSB saying it will draw on the TNFD.

ADDITIONAL RELATED COVERAGE: TCFD

ADDITIONAL RELATED COVERAGE: TNFD

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