The standards are part of a global initiative to consolidate sustainability disclosures to help investors assess the value of companies. On 31 March 2022, the International Sustainability Standards ...

The International Sustainability Standards Board (ISSB) wanted to create a global baseline of climate and sustainability-related risk disclosure for companies and their investors. Now that its IFRS S1 ...

This article appears in the November issue of Investment Executive. Subscribe to the print edition, read the digital edition or read the articles online. After publishing landmark climate disclosure ...

Global securities regulators are formally embracing the International Sustainability Standards Board’s (ISSB) climate-disclosure standards, clearing the way for adoption around the world. Following a ...

On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards (“ESRS”), which, as indicated by the name, are common standards that will be mandated for ...

The International Sustainability Standards Board and its parent, the International Financial Reporting Standards Foundation, published an inaugural jurisdictional guide to adopting or using their ...

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We’re entering a new era of sustainability disclosure. June saw the much-anticipated launch of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards by the ...