Clifford Chance

Exploring the new ISSB sustainability disclosure standards

26 July 2023

The ISSB has published two new sustainability disclosure standards establishing a global baseline that is comprehensive and compatible with existing frameworks. The standards are expected to result in more consistent, reliable and comparable sustainability disclosures, which will aid investors in making better investment decisions and support the transition to a sustainable economy.

In this briefing, we outline the key requirements of the new ISSB standards, how they align with pre-existing sustainability disclosure frameworks and their expected impact on companies and investors.

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