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The International Sustainability Standards Board (ISSB) has received more than 1,300 comment letters on its two proposed sustainability disclosure standards.

The ISSB has received more than 600 responses to its draft Climate disclosure standard and close to 700 responses to its draft General Requirements disclosure standard. During the 120-day comment period, ISSB representatives participated in more than 400 outreach events, engaging with thousands of stakeholders globally.

A preliminary review of the comment letters confirms feedback originating from jurisdictions spanning six continents. Comments came from a range of stakeholder groups including academics; accountancy bodies and audit firms; investors; preparers; public interest bodies; regulators; and standard-setters.

In accordance with IFRS Foundation's due process, the ISSB will now assess and discuss the comments in its Board meetings. All responses to the consultations are available on the comment letter pages of the projects.

Emmanuel Faber, Chair of the ISSB, said:

I am encouraged by the number of comments we have received on our proposals. Global solutions require collective action, and the feedback we have received provides a critical grounding on which to build sustainability disclosure standards that provide a global baseline for the capital markets.

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IFRS Sustainability Standards development