Created in November 2021 by the International Financial Reporting Standards Foundation (IFRS), the ISSB focuses on developing international standards by which entities would disclose sustainability and climate-related information to the public, including the markets and investors.
The ISSB published drafts of the climate-related and sustainability disclosures in March 2022. One benefit of the ISSB standards is that it would, if adopted, provide global uniformity in the manner in which climate and sustainability issues are disclosed by publicly traded entities.
The ISSB Disclosures-in-progress are available for review at the below link, where you can also read the comments submitted by the international community.
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