International Sustainability Standards Board (ISSB)
International Financial Reporting Standards (IFRS)
International investors with global investment portfolios are increasingly calling for high-quality, transparent, reliable, and comparable reporting by companies on climate and other environmental, social, and governance (ESG) matters.
On 3 November 2021, the IFRS Foundation Trustees announced the creation of a new standard-setting board—the International Sustainability Standards Board (ISSB)—to help meet this demand.
The intention is for the ISSB to deliver a comprehensive global baseline of sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions.
- Current Version: Draft (2022)
- First Published: 2022
About
| Name | International Sustainability Standards Board (ISSB) |
| Owner(s) | International Financial Reporting Standards (IFRS) |
| First Published | 2022 |
| Current Version Published | Draft (2022) |
| Licensing Terms | Open Access |
| Membership/Participation Fee | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
| Members List | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
| Number of Participants | 10-50 |
| Applicable Size of Entity | Agnostic/All |
Governance
| Scheme Holder Type |
Industry Organisation An organisation, association or membership representing and with a mandate for improving the services provided by an industry, its public standing, and including the industry's sustainability performance. |
| Core Focus |
Reporting and disclosure standard A standard that determines how aspects of a standard-holding organisation's sustainability performance are reported and disclosed. |
| Claim Type | Business practice performance |
Assurance
| Verification Requirement | Self-Assessments |
| Verification Frequency | Not known |
| Additional Verification | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
| Assessor Qualifications | No specific qualifications required |
| Public Audit Reporting | N/A |
| Applicability | N/A |
Consultation
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| Next Start Date | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
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| Notes | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |