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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 materials in Appendix B set out the [draft] requirements for identifying, measuring and disclosing information related to significant climate-related risks and opportunities associated with particular industries. An entity can be associated with an industry through its business model, economic activities, production processes or other actions. In applying the [draft] Climate-related Disclosures Standard, an entity would provide the industry-based information the protocol requires. The industry-based disclosure requirements have been derived, largely unchanged, from SASB Standards. Any changes proposed have been marked up for ease of reference. Because the requirements are industry-based, only a subset is likely to apply to a single entity. Therefore, the materials are organised by industry, enabling an entity to identify the requirements applicable to its business model and associated activities.
For ease of access, the [draft] industry-based requirements are set out below in two ways—by individual industry (grouped within sector) and as a consolidated version.
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