ISSB (International Sustainability Standards Board)

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.

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.