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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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On 3 November 2021 at the COP26 climate conference the IFRS Foundation Trustees announced the consolidation of the Value Reporting Foundation (VRF) and the Climate Disclosure Standards Board (CDSB) into the IFRS Foundation. It is expected that the consolidations will be completed during 2022.
The Value Reporting Foundation is a global nonprofit organisation that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved or eroded over time.
The resources— including the Integrated Thinking Principles, the Integrated Reporting Framework and SASB Standards—can be used alone or in combination, depending on business needs. These tools, already adopted in more than 70 countries, contribute to the 21st century market infrastructure needed to develop, manage and communicate strategy that creates long-term value and drives improved performance.
ISSB’s standards will build on existing frameworks and guidance, so companies should continue using the CDSB and VRF’s frameworks and guidance as appropriate. Efforts put into reporting on sustainability matters now is expected to help companies implement the ISSB’s standards in the future.
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