The International Sustainability Standards Board, which has so far concentrated mainly on climate issues,
The ISSB plans to balance advancing new research and standard-setting projects with its previously agreed upon activities to build on the foundation established by its initial two standards, one on general sustainability disclosures and one on climate-related issues.
The board came to this agreement during its meeting earlier in April, after which it
The board also plans to open a consultation about revising old legacy standards to improve their international applicability. Namely, the board would be revisiting standards from the U.S.-based Sustainability Accounting Standards Board, which merged with the International Integrated Reporting Council to become the Value Reporting Foundation that subsequently merged into the new ISSB.