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ISSB delivers proposals that create comprehensive global baseline of sustainability disclosures

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ISSB (March 2022)

This insight covers the release of the International Sustainability Standards Board (ISSB)’s first two proposed standards for market consultation. One covers general sustainability-related disclosure requirements, and the other looks at climate-related disclosure requirements. While neither proposed ISSB standard covers nature-related disclosures explicitly, the proposed general sustainability-related disclosure requirements demand that organisations ‘disclose material information about all of the significant sustainability-related risks and opportunities to which it is exposed.’

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