ISSB to research nature and human capital disclosure

Posted on April 27, 2024 by Editor

The International Sustainability Standards Board (ISSB) plans to initiate research projects focusing on the disclosure of risks and opportunities related to biodiversity, ecosystems, ecosystem services, and human capital. These research projects arise out of the ISSB's consultation on future priorities.

While the ISSB remains committed to supporting the implementation of its inaugural sustainability reporting Standards, IFRS S1 and IFRS S2, it also plans to explore these new areas and the potential to enhance the SASB Standards. Due to market feedback, the ISSB will not to pursue projects related to human rights at this time.

ISSB Chair Emmanuel Faber highlighted the growing investor demand for improved disclosures in areas beyond climate. The ISSB expects to share its work plan for the next two years in June.

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