Organization:International Sustainability Standards Board

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Short description: Sustainability accounting board

International Sustainability Standards Board (ISSB) is a proposed body by the IFRS Foundation chartered with the creation of unified set of standards linked to sustainability disclosures to meet investors need for information relating to the topic.[1] The body was announced at the 2021 United Nations Climate Change Conference (COP26) in Glasgow.[1][2]

The proposed body will be headquartered in Frankfurt with offices in London , San Francisco , and Montreal .[1]

The board is expected to be functional in 2022, with the charter to create baseline sustainability disclosure standards to allow for information being disclosed to be comparable across financial markets and across industries.[1]

References

  1. ↑ 1.0 1.1 1.2 1.3 O’Dwyer, Michael (2021-11-03). "New body to oversee global sustainability disclosure standards". Financial Times. https://www.ft.com/content/3fb80e89-4ce6-4cc8-8472-ae4c8c99b12d. 
  2. ↑ "Sustainability standards: New global board marks big step forward". 2021-11-03. https://www.fm-magazine.com/news/2021/nov/ifrs-foundation-announces-international-sustainability-standards-board.html. 



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