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ISSB Sustainability Disclosure Standards – challenges in global regulatory implementation and market adoption

Much has happened since the first two Sustainability Disclosure Standards were published by the International Sustainability Standards Board (ISSB) in June 2023 to form a global baseline of sustainability reporting standards. In September 2023, the ISSB indicated that 30 countries have committed to introduce, or consider introducing, the ISSB Standards into jurisdictional requirements.

More reforms can be expected in the wake of recent high profile calls for policymakers to consider making ISSB disclosures mandatory by 2025, the endorsement of the ISSB Standards by the International Organisation of Securities Commissions, and the newly published recommendations of the Taskforce for Nature-related Financial Disclosures.

This article reflects on the key trends and challenges arising in global regulatory implementation and market adoption of the ISSB Standards, in anticipation of continued reforms to reporting regimes globally.

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