Moving from sustainability compliance to impact

Jurisdictions representing over half the global economy by gross domestic product (GDP) have announced steps to use the International Sustainability Standards Board’s (ISSB) Standards or to fully align their sustainability disclosure standards with those of the ISSB.

A growing number of jurisdictions are moving ahead with or considering measures to ensure global comparability in companies’ climate and other sustainability-related disclosures by relying on the global baseline established by the ISSB Standards.