The Global Baseline: What Next?

The formation of the International Sustainability Standards Board (ISSB) was announced at COP26 in Glasgow, and builds on the work of investor-focused reporting initiatives including the Climate Disclosure Standards Board, the Task Force on Climate-related Financial Disclosures, the Value Reporting Foundation’s Integrated Reporting Framework and industry-based SASB Standards. 

With the ISSB’s first two standards now finalized, where are we on the path to a global baseline for sustainability disclosures? And what do preparers and investors need to know to be ready for the next set of milestones?