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

Map of New Zealand.

Stakeholders question New Zealand’s transition plan, Scope 3 reporting amendments

Consultation respondents broadly supportive of proposed amendments to the local climate reporting regime, but flag need for further ISSB alignment.
European union flag and question mark icon and symbol EU community future concept 3d illustration.

What’s going on with the EU’s CSRD and what do investors think about it?

Mounting calls for a rollback of the regulation that investors long called for now see them welcome a simplification of the corporate sustainability rules.
Headshot of Nathan Fabian, chief sustainable systems officer, PRI

‘Reasonable’ to scrutinise CSRD to ensure disclosures ‘all useful’, says PRI’s Fabian

PRI chief sustainable systems officer talks to RI about ‘welcome’ simplifications of EU sustainable finance rules, predicts 2025 ‘realisation point’ for responsible investing.
Flags of the Switzerland and the European Union. Switzerland Flag and EU Flag. World flag money conceptFlags of the Switzerland and the European Union. Switzerland Flag and EU Flag. World flag money concept

NBIM flags importance of ISSB baseline in response to Swiss sustainability reporting plans

Investor giant calls for ‘equivalence’ based on ISSB over EU alignment, while local Swiss investors are split on the issue.
Frozen USA flag. Global climate change concept. Background for weather forecast. Winter.

US investors push for ISSB standards amid disclosure ‘paralysis’

US investors and consultants tell RI that enthusiasm for disclosures in line with the ISSB is not yet being matched by corporates.

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