In March 2022, the International Sustainability Standards Board (ISSB) – launched in 2021 under the governance of the IFRS Foundation – issued a public consultation on its first two proposed standards: General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and Climate-related Disclosures (IFRS S2). These standards provide a unique opportunity; they can support global convergence of sustainability-related disclosure, create a common reporting baseline, and help mainstream sustainability-related issues into regular business strategy and management.
UNEP FI, its members and partners have drafted several responses to the ISSB consultations on new standards. Please see responses below:
- UN bodies jointly respond to the ISSB consultation on new standards with joint statement. Read here.
- UNEP FI responds to the ISSB General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) consultation. Read here.
- Impact Management Platform partners summarise common messages in response to the ISSB General Requirements Exposure Draft (IFRS S1) consultation. Read here.
- Net-Zero Asset Owner Alliance statement on the ISSB Exposure Draft Climate-related Disclosures (IFRS S2). Read here.