Optimism underpins COP27


The International Sustainability Standards Board (ISSB) was established just about a year ago in Glasgow during COP26. And what a year it has been!

Considerable progress has been made towards its goal to develop and maintain IFRS Sustainability Disclosure Standards that meet the information needs of investors. To that end, the Board has been appointed with Emmanuel Faber holding the inaugural chair position supported by thirteen other members representing all major regions.

Several organizations and their standards or frameworks have been integrated into the ISSB, including the Value Reporting Foundation, the Climate Disclosure Standards Board (CDSB), S...