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The ISSB Standards: A Global Baseline for Climate Reporting

April 12, 2023

A global standard for climate-related disclosures is no longer a pipe dream. In February, the International Sustainability Standards Board (ISSB) announced that final climate- and sustainability-related disclosure requirements will be published in June this year and made effective starting from January 2024. These have the potential to become the “global baseline” for sustainability reporting around the world.

The draft standards cleave closely to the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), the world’s leading climate reporting framework. Any information required under the climate-related and general sustainability-related standards would have to be disclosed as part of a company’s “general purpose financial reporting.” It would also have to be verifiable, meaning it would stand up to an auditor’s scrutiny.

In this webinar, we discussed the ISSB disclosure standards, how they compare and contrast with the TCFD recommendations, and how theycan facilitate the harmonization of sustainability- and climate-related reporting across jurisdictions.

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Presented By:

Neil Stewart

Director of Corporate Outreach
IFRS Foundation

Manasvini Vaidyula

Climate Strategist
Manifest Climate

Louie Woodall

Product Content Director
Manifest Climate