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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
The G7 Finance Ministers met on 5 June 2021 and issued a Communique that referenced ongoing work of the Trustees to consider the formation of a new sustainability board within the governance structure of the IFRS Foundation.
Commenting on the meeting Communique, Erkki Liikanen, Chair of the IFRS Foundation Trustees, said:
We welcome the G7 Finance Ministers’ support for our work to develop the global baseline of sustainability-related financial disclosures and our ongoing dialogue with key stakeholders regarding the proposed establishment of an International Sustainability Standards Board ahead of COP26.
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