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Policy and Regulation
June 27, 2023

Explainer: ISSB’s first sustainability and climate risk standards

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The UK is among the countries that have pledged to adopt the ISSB standard and has committed to including them under its sustainability disclosure regulation (Photo: Jason Alden/Bloomberg)
The UK is among the countries that have pledged to adopt the ISSB standard and has committed to including them under its sustainability disclosure regulation (Photo: Jason Alden/Bloomberg)

The International Sustainability Standards Board has confirmed that companies will be given time to adapt to a number of the requirements set out by its disclosure rules, including on Scope 3 requirements.

The freshly released International Sustainability Standards Board’s reporting rules, which were published in their final form on June 26, aim to harmonise the way companies report on sustainability and climate risks, respectively. 

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