Biodiversity

The International Sustainability Standards Board (ISSB) has commenced projects to research disclosure about risks and opportunities associated with biodiversity.

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New regulations

The UK, Japan, the International Sustainability Standards Board (ISSB) and International Internal Audit Standards Board (IIASB) have all published updates on stewardship regulatory reforms.

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TNFD nature-related disclosures

The Taskforce on Nature-related Financial Disclosures (TNFD) has published its final recommendations for nature-related risk management and disclosure.

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human rights

Investor coalition ShareAction has written to the International Sustainability Standards Board (ISSB) to design international reporting standards for human and worker rights.

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sustainability disclosure, climate standards

A new set of UK standards based on the IFRS Sustainability Disclosure Standards are to be rolled out that will enable companies to flag any sustainability-related risks and opportunities that they face.

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IASB

The International Accounting Standards Board (IASB) has begun evaluating how companies can improve their climate-related risk reporting.

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ESG disclosure, Sustainability reporting

Following the ISSB’s decision, all entities will be required to file reports under the two standards from early 2025. 

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IFRS ISSB Logo

ISSB disclosure rule update expected in 2023 January 6, 2022 The International Sustainability Standards Board (ISSB) is to propose two new rules covering companies’ disclosures of climate-related risks and expands its focus to include corporate biodiversity reporting. The pairing will help set a baseline for disclosures by more broadly incorporating nature, the ISSB said. The […]

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IMF

The European Central Bank (ECB) and the International Monetary Fund (IMF) have called for a global standard setter to align climate disclosures across jurisdictions and make these more reliable for investors.

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Investors have been invited to give feedback on prototype disclosure templates set out by the International Sustainability Standards Board (ISSB).

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