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
Standards and Regulations can apply to specific countries. Below are all the countries the International Sustainability Standards Board (ISSB) applies or could be applied to. You can click on a country to view its profile on our CAHRA site.