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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.
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On 3 November 2021 at COP26, the UN global summit to address climate change, the IFRS Foundation Trustee Chair Erkki Liikanen announced the formation of the International Sustainability Standards Board (ISSB).
The ISSB will develop a comprehensive global baseline of high-quality sustainability disclosure standards to meet investors’ information needs and will see the consolidation of the Climate Disclosure Standards Board (CDSB—an initiative of CDP) and the Value Reporting Foundation (VRF—which houses the Integrated Reporting Framework and the SASB Standards) into the Foundation.
We held a live panel discussion from COP26 on this topic, moderated by Clara Barby, CEO of the Impact Management Project. Liikanen was joined on the panel by Richard Samans, CDSB Chair, and Richard Sexton, Co-Chair of the Value Reporting Foundation Board.
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