ISSB
International Sustainability Standards Board
ISSB is part of the IFRS Foundation and develops global baseline sustainability disclosure standards. It consolidated SASB and CDSB to create a unified global framework.
ISSB Standards
- IFRS S1: General requirements for sustainability disclosures
- IFRS S2: Climate-related disclosures (TCFD-aligned)
Global Adoption
ISSB standards are being adopted in multiple jurisdictions including UK, Canada, Singapore, Japan, Australia, and others. They provide a global baseline that jurisdictions can build upon.