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

Wooden gavel in front of Australian flag. The gavel is nicely textured and it is casting soft shadows on the ground. Great use for law, justice and auction related concepts.

Aussie regulator sets out surveillance plans for climate disclosures

ASIC has said it will take a ‘pragmatic’ approach to supervision and enforcement of the reporting.
Building a team, human resources and management

Finance sector questions need for social and inequality TCFD-equivalent

Consultation by Taskforce on Inequality and Social-related Financial Disclosures (TISFD) shows mixed reaction to proposed framework.
'Disclosure' typed with an old typewriter.

Standards round-up: Canada’s Sustainability Standards Board chair steps down

Chile proposes amendments to sustainability reporting regulation to align with ISSB; Botswana publishes guide for voluntary disclosures based on double materiality.
Waving Australia flag in the air

Australia round-up: Sustainability-related disclosures and governance must improve, says regulator

AASB delays finalising sustainability standards; banking regulator ramps up climate commitments and expectations.
Flag of Japan on a windy day.

GRI urges Japan to adopt double materiality approach in sustainability standards

Investors welcome Japan’s ‘close alignment’ with ISSB, ask for changes to reporting timelines and carve-outs in ‘theme-based’ standards.

ADDITIONAL RELATED COVERAGE: TCFD

ADDITIONAL RELATED COVERAGE: TNFD

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