DATE PUBLISHED: JULY 22, 2022
The International Sustainability Standards Board (ISSB) recently released two standards for consultation – one on general sustainability disclosures and one on climate-related disclosures. The proposed standards build upon the Task Force on Climate-Related Financial Disclosures (TCFD) framework, outlining reporting requirements related to governance, strategy, risk management, and metrics and targets.
In this new report, ISS Corporate Solutions reviews the emergence of ISSB and how its proposed standards are shaping the future of sustainability reporting for corporate issuers.