Report and Guide

International Sustainability Standards Board

International Sustainability Standards Board

The IFRS Foundation formed the International Sustainability Standards Board (ISSB) on November 3, 2021 at COP26 in Glasgow in response to market demand. The ISSB is developing standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets. The ISSB's international support includes backing from G7, G20, IOSCO, and more than 40 jurisdictions' finance ministers and central bank governors.