The global sustainability disclosure landscape is fragmented and in flux. The fast pace of changing regulatory requirements adds uncertainty for businesses already under acute economic pressures. This has resulted in a growing and urgent demand among investors and key stakeholders for an aligned, global set of sustainability reporting standards and disclosures.
In a bid to address the fragmentation of sustainability disclosure reporting standards across jurisdictions, the International Financial Reporting Standards (IFRS®)
Foundation created the International Sustainability Standards Board (ISSB) in November 2021, during COP26 in Glasgow, UK. The aim of the ISSB is to deliver a global
baseline of sustainability disclosures to meet capital market needs. The ISSB has recently published the first two IFRS Sustainability Disclosure Standards. This briefing
paper explains what they mean to business.
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