ISSB (International Sustainability Standards Board)
ESG & GovernanceThe IFRS Foundation board that sets global sustainability disclosure standards for investors.
The ISSB was announced at COP26 in November 2021 and issued its first standards, IFRS S1 and IFRS S2, in June 2023. It absorbed the Climate Disclosure Standards Board and the Value Reporting Foundation, and now maintains the SASB Standards. Its standards use financial materiality. By April 2026, more than 40 jurisdictions had decided to use or were introducing ISSB Standards. India has not adopted them; the BRSR remains India's mandatory framework.
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