International Sustainability Standards Board (ISSB)

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Created in November 2021 by the IFRS Foundation, the ISSB aims to provide high-quality, transparent, reliable and comparable reporting by companies on climate and other ESG matters.

The intention is for the ISSB to deliver a comprehensive global baseline of sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions.

In 2022, the IFRS Foundation also consolidated the Climate Disclosure Standards Board (CDSB—an initiative of CDP) and the Value Reporting Foundation (VRF—which houses the Integrated Reporting Framework and the SASB Standards) into the ISSB.


IFRS International Sustainability Standards Board