ISSB sets out global standards for sustainability disclosures

On 31 March 2022, the International Sustainability Standards Board (ISSB) published a consultation on two exposure drafts of proposed standards, focusing on general sustainability-related disclosure requirements and climate-related disclosure requirements.

The proposed standards are the first two from ISSB and build on the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and other economy-wide industry sustainability reporting initiatives, such as the Sustainability Accounting Standards Board (SASB).

Download this At a glance to see a detailed summary of the ISSB’s proposals, and what it means for firms.