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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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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 IFRS Foundation Trustees and Value Reporting Foundation (VRF) Board have announced an updated expected target date for the consolidation of the VRF into the IFRS Foundation as Monday 1 August 2022, to finalise the remaining procedures necessary to complete the legal consolidation.
The consolidation follows the commitment made at COP26 to consolidate staff and resources of leading global sustainability disclosure initiatives to support the work of the International Sustainability Standards Board (ISSB) and follows the successful consolidation of the Climate Disclosure Standards Board into the IFRS Foundation in February 2022.
Both governing boards formally approved the consolidation in June 2022.
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