Core
Mission
ISSB establishes the core global reporting foundation for investors.
International Sustainability Standards Board (ISSB)
Meet the board setting global sustainability disclosure standards.
The ISSB issues global sustainability disclosure standards (IFRS S1 and IFRS S2). This overview covers who the ISSB is, what industries should know, and how global supply chains—including agrifood and information technology—can meet the standards.
What is the ISSB?
The International Sustainability Standards Board (ISSB) is part of the IFRS Foundation. It develops global sustainability disclosure standards so investors can compare sustainability-related risks and opportunities across industries and regions.
COP
History
Formed at COP26 in 2021 and headquartered in Frankfurt/Montreal.
🌍
Global coverage
Guidance is designed for use across countries, sectors, and business models.
ISSB focus areas
Global standards. Develop IFRS S1/S2 and future topic or industry-specific guidance.
Industry-based guidance. Leverage SASB legacy materials for sector-specific disclosures (agrifood, technology, finance, etc.).
Jurisdictional partnerships. Work with regulators so ISSB standards can be adopted or adapted.
Capacity building. Support organisations as they meet global sustainability compliance standards.
WHY IT MATTERS
Why the ISSB matters for global sustainability reporting
Investor-grade information. ISSB focuses on decision-useful disclosures.
Cross-border alignment. Helps companies operating in multiple jurisdictions avoid duplicative frameworks.
Industry guidance. Sector-specific recommendations help agrifood, technology, and other industries tackle unique risks.
Compliance confidence. Meeting ISSB standards supports listings, raising capital, and supply chain requirements.
HOW IT WORKS
How ISSB sets and maintains global sustainability standards
- Agenda consultation. Collects input from investors, regulators, and industries when setting priorities.
- Exposure drafts. Publishes draft standards for public comment before finalising.
- Adoption support. Provides guidance, jurisdictional working groups, and industry-based resources.
- Continuous updates. Monitors implementation and refreshes guidance for emerging topics.
MEASUREMENT
Implementing ISSB standards
- Global baseline first. Adopt IFRS S1/S2 as the starting point, then add local requirements.
- Industry context. Use SASB industry guides (agrifood, IT, etc.) to prioritise metrics.
- Data + controls. Set up systems for governance, strategy, risk, metrics, and targets across markets.
- Supply chain readiness. Help suppliers meeting ISSB-aligned questionnaires, especially in agrifood and tech ecosystems.
Next steps for ISSB adoption
Map global operations. Identify where ISSB adoption may become mandatory.
Align industry guidance. Use SASB/ISSB industry resources to pick metrics for agrifood, technology, and other lines.
Coordinate compliance programs. Track global sustainability compliance standards in RunSustainably.
GLOSSARY SNAPSHOT
ISSB glossary snapshot
ISSB. International Sustainability Standards Board.
Global baseline. A single set of disclosures jurisdictions can build on.
Industry-based guidance. Resources (formerly SASB) that tailor metrics to specific sectors.
FAQS
International Sustainability Standards Board (ISSB) FAQs
What is ISSB?
The IFRS Foundation board that issues global sustainability disclosure standards.
Who sets global sustainability disclosure standards?
The ISSB sets the global baseline; jurisdictions may add requirements.
How do agrifood supply chains use ISSB guidance?
Industry guidance helps agrifood companies track sustainability-related risks (water, land use, labour) and meet customer expectations.
Can technology companies use ISSB?
Yes—ISSB provides metrics for information technology companies covering energy use, data centres, and responsible innovation.
Drova RunSustainably centralises objectives, tasks, and approvals so sustainability disclosures stay audit-ready.
Ready to keep IFRS/ISSB reporting on track?
SUSTAINABILITY REPORTING HUB
Explore related topics
IFRS sustainability standards overview
Start with the IFRS + ISSB context.
IFRS S1
General sustainability disclosure requirements.
IFRS S2
Climate-related disclosure requirements.
ISSB applicability
Decide if ISSB standards apply to your organisation.
ASRS overview
See how Australia localises IFRS sustainability standards.
AASB S1
Australian version of IFRS S1.
