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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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The IFRS Foundation has today published a webcast explaining the recommendations from the Technical Readiness Working Group (TRWG) to the recently announced International Sustainability Standards Board (ISSB) for consideration.
The TRWG was created by the Foundation’s Trustees in March 2021 with the purpose of giving the ISSB a running start, enabling it to respond to investors’ urgent demands for improved transparency and consistency in company reporting on sustainability matters.
Today’s webcast includes a closer look at the TRWG's role, an explanation of recommended architecture of standards, a deep dive into the prototypes and a summary of other recommendations made by the TRWG as a result of the work it has been doing with long-standing international sustainability reporting initiatives focused on enterprise value.
The webcast is introduced by Lucrezia Reichlin, IFRS Foundation Trustee, and presented by the following members of the TRWG (in alphabetical order by organisation):
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