International Sustainability Standards Board
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The rules that decide what companies must say about their impact on the planet and people are written by a private body, not by governments.
Who they are
The International Sustainability Standards Board (ISSB), set up in 2021 under the IFRS Foundation.
What they do
It writes the templates that determine how companies must disclose financial and sustainability information.
How it works
The IFRS Foundation created the ISSB. The ISSB published its first standards in June 2023. The UK government is using those standards as the basis for its own UK Sustainability Reporting Standards. The ISSB also took over resources from the Transition Plan Taskforce. The IFRS Foundation says the views in its documents do not necessarily reflect those of the ISSB or the IFRS Foundation.
Why it matters
It shows how a private body sets the rules for what companies must report, and governments then adopt those rules.
The engine's record — word for word
The corpus records: "The International Financial Reporting Standards 15 (IFRS) Foundation and its International Sustainability Standards Board 16 (ISSB) write the templates that determine how companies must disclose financial and sustainability information." It is presented publicly as: "Now consider the International Sustainability Standards Board , established in 2021 under the IFRS Foundation 56 ." Documents named in the corpus: International Financial Reporting Standards 15 (IFRS); International Sustainability Standards Board 16 (ISSB); IFRS Foundation; Basel Committee; Network for Greening the Financial System. Cross-sourced to fsb-tcfd.org, gov.uk, ifrs.org — documents cited by the corpus and retrieved independently of it.
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