What Is International Sustainability Standards Board (ISSB) Reporting?
In the last few years, international investors with global investment have been calling for transparent and reliable reporting by companies on climate change and other environmental, social and governance (ESG) matters. As part of ways to address these issues, the IFRS Foundation Trustees (Trustees) recently announced three significant developments to provide the global financial markets with high-quality disclosures on climate and other sustainability issues. One of these changes includes the formation of the International Sustainability Standards Board Reporting (ISSB). This article provides a more in-depth look at this new board, their roles, mission and vision.
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