Global Response to ISSB Draft Disclosure Standards

The International Sustainability Standards Board (ISSB) has welcomed hundreds of responses to its draft Climate and General Requirements disclosure standards. Over the 120-day comment period, the draft proposals – which aim to standardise sustainability reporting globally – received global feedback from a range of stakeholder groups, including investors (such as the Net Zero Asset Owner Alliance), regulators and standards-setters. The ISSB is now assessing submitted comments and will discuss the findings in its board meetings. Emmanuel Faber, ISSB Chair, said: “I am encouraged by the number of comments we have received on our proposals. Global solutions require collective action, and the feedback we have received provides a critical grounding on which to build sustainability disclosure standards that provide a global baseline for the capital markets.” The standards are expected to be finalised by the end of this year. 

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