ISSB releases exposure drafts for two proposed initial standards to create a “comprehensive global baseline of sustainability-related disclosures designed to meet the information needs of investors in assessing enterprise value”
- S1 General Requirements for Disclosure of Sustainability-related Financial Information
- S2 Climate-related Disclosures
ISSB announces that it plans to build on SASB’s industry-based Standards and leverage SASB’s industry-based approach to standards development
ISSB issues draft sustainability disclosure standards