The ISSB has international support with its work to develop sustainability disclosure standards backed by the G7, the G20, the International Organization of Securities Commissions (IOSCO), the Financial Stability Board, African Finance Ministers and Finance Ministers and Central Bank Governors from more than 40 jurisdictions.

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2023年3月8日 · 目前国际上主流的两大披露框架为：全球报告倡议组织（GRI）和国际可持续发展准则理事会（ISSB）。 其中ISSB由国际财务报告准则基金会（IFRS）发起组建，于2021年在第26届联合国气候变化大会上正式启动，旨在制定与国际财务报告准则（IFRS）相协同的可持续发展报告准则，融合了CDSB、SASB、IIRC、TCFD等几大标准。 因为欧盟CSRD局限于欧盟管辖边界，因此未纳入国际披露框架内。 其大致情况可参考： …

国际可持续发展准则理事会（International Sustainability Standards Board，ISSB）是国际独立的标准制定机构，由国际财务报告准则基金会（ IFRS ）发起组建，于2021年11月3日在 第26届联合国气候变化大会 上 正式启动，旨在制定与 国际财务报告准则 （ International Financial ...

2024年6月26日 · The International Sustainability Standards Board (ISSB) was established in November 2021 at COP26 in Glasgow. Following strong market demand, the ISSB developed standards to ensure a global baseline of sustainability disclosures aligned with the needs of investors and financial markets.

IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

What is the International Sustainability Standards Board? The International Sustainability Standards Board (ISSB) was established by the International Financial Reporting Standards (IFRS) Foundation in November 2021 at COP26 in Glasgow.

2024年11月1日 · 作为国内首本系统解读ISSB准则的专著，《I应用指南》由责扬天下首席专家殷格非与中央财经大学可持续准则研究中心主任刘轶芳共同主编，汇聚团队诸多资深专家、研究员智慧，历时1年多编撰完成。 首册推出《应用指南》，从披露要求出发，围绕准则的背景、基本要求、治理、战略、风险管理、指标和目标、披露建议七大部分，在核心内容披露方面采用“条款解读 + 典型案例 + 案例点评”形式进行解读，为中国企业应用 ISSB 准则做好信息披露提供了易于理解 …

The ISSB is internationally backed by the G7, G20, International Organization of Securities Commissions (IOSCO), Financial Stability Board (FSB), African Finance Ministers and Finance Ministers, and Central Bank Governors from more than 40 jurisdictions.