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