Glossary
ISSB
ISSB (International Sustainability Standards Board)
Which climate risk platform is right for your business?
CONTENTS
The ISSB (International Sustainability Standards Board) develops global sustainability reporting standards that help investors understand how ESG risks affect company performance. Its two initial standards — IFRS S1 and IFRS S2 — bring consistency to climate and sustainability disclosures worldwide.
Example in context
You’re advising a real estate fund with assets across regions. Some report under CSRD, others under emerging ISSB standards. To streamline disclosures, you help them align their physical risk assessments with ISSB’s IFRS S2 — using tools that provide global coverage and standardised metrics.
Why it matters
The ISSB brings together existing frameworks like TCFD into a global standard. Many non-EU companies will use ISSB standards instead of CSRD. Understanding how ISSB links to climate risk reporting is key for global portfolios and consultants working across jurisdictions.
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