International Sustainability Standards Board (ISSB)

About International Sustainability Standards Board (ISSB)

The International Sustainability Standards Board (ISSB) develops and maintains —in the public interest—standards that deliver a global baseline of sustainability-related financial disclosures focused on the needs of investors and financial markets. The ISSB was established as part of the IFRS Foundation because of investor, company and international policymaker demand for: • decision-useful, comparable information; • ending the ‘alphabet soup’ of voluntary initiatives; and • an efficient reporting landscape. The ISSB has a transparent and rigorous due process to develop market-informed Standards that respond to these needs. This is the ISSB’s official channel where you can get updates on our latest activities and resources, including: • advancing use of ISSB Standards around the world; • supporting the implementation of IFRS S1 and IFRS S2; and • standard-setting on sustainability-related risks and opportunities.