ISSB

The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting. Currently, 39 jurisdictions have committed to or are actively integrating ISSB Standards into their legal and regulatory frameworks; these regions represent approximately 60% of global GDP, over 40% of global market capitalization, and nearly 60% of global greenhouse gas emissions.