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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.

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Compare multiple standards or benchmark your own standard, code of conduct or businesses activities against those of the International Sustainability Standards Board (ISSB).

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  • 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.  
Public Audit Reporting N/A
Applicability N/A

Consultation

Next Year Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.  
Next Start Date Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.  
Next End Date Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.  
Notes Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.