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Thirteen representatives of jurisdictions and regions from around the world will come together to form a Sustainability Standards Advisory Forum (SSAF), that will work with the International Sustainability Standards Board (ISSB) towards a comprehensive global baseline of sustainability-related disclosure for capital markets.

Members of the SSAF will provide the ISSB with technical advice to contribute to the development of the ISSB’s standard-setting work.

Representatives from Brazil, Canada, China, India, Japan, Mexico, Saudi Arabia, South Korea, Switzerland and the UK will be joined by individuals from bodies representing Africa, the European Union and Latin America.

The SSAF has been established to formalise and streamline the ISSB’s engagement with jurisdictional and regional bodies to ensure that a broad range of national and regional input on major technical issues related to the ISSB’s standard-setting are discussed and considered.

The inaugural members have been nominated based on their deep technical expertise in sustainability reporting and understanding of the jurisdictional or regional approach to sustainability reporting they are representing. The SSAF will also benefit from official observers representing the European Commission, IOSCO and the United States Securities and Exchange Commission. Furthermore, a Global Reporting Initiative (GRI) representative will join meetings when relevant to help inform the discussion, building on the commitment the ISSB and GRI made earlier this year to advance interoperability in the disclosure landscape.

ISSB Chair, Emmanuel Faber, said:

The jurisdictional perspective the experts in the SSAF will provide to our standard-setting work will be hugely important to ensuring our Standards can effectively deliver on capital market needs and build a truly global baseline. We look forward to working constructively with them to deliver on the ISSB’s objectives.

Members of the SSAF and official observers are:

Region Organisation
Africa Pan African Federation of Accountants (PAFA) 
Americas Brazilian Committee of Sustainability Pronouncements (CBPS)
CPA Canada (as interim prior to the establishment of the Canadian Sustainability Standards Board (CSSB))
Group of Latin American Accounting Standard Setters (GLASS)
Mexican Financial Reporting Standards Board (CINIF)
Asia-Oceania Accounting Regulatory Department, Ministry of Finance of People's Republic of China (ARD)
Institute of Chartered Accountants India (ICAI)
Korea Accounting Institute (KAI) and the Financial Services Commission (FSC)
Saudi Organization for Chartered and Professional Accountants (SOCPA)
Sustainability Standards Board of Japan (SSBJ)
Europe European Financial Reporting Advisory Group (EFRAG)
Swiss State Secretariat for International Finance (SIF)
UK Financial Reporting Council
Americas United States Securities and Exchange Commission (US SEC)
Europe European Commission
Global IOSCO
Invited observer for selected meetings
Global Global Reporting Initiative (GRI)

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IFRS Foundation strategy and governance