Birth of a standard: Where the ISSB came from and what it will do The International Sustainability Standards Board (ISSB) is one of the most closely watched developments in climate standards to have ...

Sustainability reports have become a routine part of corporate disclosures for many US companies, even though no single federal law requires them. In practice, these reports are widely used by ...

The International Sustainability Standards Board unveiled two proposed standards Thursday for general sustainability-related and specific specific climate-related disclosure requirements as the new ...

Follow the money. It may sound contrary to the do-good, feel-good, arm-around-the-world imagery that typically accompanies any corporate discussions of environmental, social and governance (ESG) and ...

“In a number of ways, we’re very excited about seeing the ISSB positioned to continue and really evolve and enhance the work that we’ve already been doing with sustainability standards.” The SASB ...

The International Sustainability Standards Board (ISSB) wanted to create a global baseline of climate and sustainability-related risk disclosure for companies and their investors. Now that its IFRS S1 ...

Sustainability factors have become an increasingly important element in investment decision-making. While certain portfolio companies of private funds and some private fund advisers themselves are ...

The planned Practice Statement would complement IFRS S1 and IFRS S2.

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. One sets out general sustainability-related disclosure requirements and ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

The investor letter asserts that the financial materiality of human rights-related topics – and the critical role of human rights due diligence in identifying business risks – has never been clearer, ...