In 2021 the IFRS Foundation Trustees announced the creation of the ISSB at COP26 in Glasgow. The Board aims to deliver a global baseline of sustainability-related financial disclosure standards to provide global financial markets with information on companies’ sustainability risks and opportunities, building on established sustainability reporting initiatives. 

In June 2023 the ISSB released its inaugural sustainability reporting standards: 

Under PRI’s Driving Meaningful Data program, we are working with our signatories to engage on ISSB standard-setting. So far this has included: 

For any queries about our work and engagement in this area, please contact [email protected].