International Sustainability Standards Board
From ACT Wiki
Financial reporting - sustainability - International Financial Reporting Standards (IFRS).
The ISSB was established in November 2021 to set IFRS sustainability standards.
- International ESG reporting standards
- "The intention is for the ISSB to deliver a comprehensive global baseline of sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions."
- About the International Sustainability Standards Board.
- ISSB could help unify fragmented sustainability standards
- "The proposed International Sustainability Standards Board (ISSB) could prompt consolidation in the disclosure of financially material sustainability information by corporates and financial institutions within a globally accepted framework, Fitch Ratings says.
- The large-scale adoption of International Financial Reporting Standards (IFRS), their familiarity and widely accepted credibility makes the expected ISSB launch a significant event that could facilitate widespread and consistent sustainability disclosures across sectors, although their efficacy would depend on ISSB standards’ final form and their implementation by regional and national authorities."
- Fitch Wire, September 2021, p21.
- Conceptual framework
- ESG transition
- Financial Reporting Standard (FRS)
- Financial Stability Board
- Generally accepted accounting principles (GAAP)
- IFRS Foundation
- IFRS Sustainability Disclosure Taxonomy
- International Accounting Standards (IAS)
- International Accounting Standards Board (IASB)
- International Financial Reporting Interpretations Committee
- International Financial Reporting Standards (IFRS)
- International Financial Reporting Standards Foundation
- International GAAP
- World Bank