Global baseline: the path to IFRS Sustainability Disclosure Standards

Victor Wagner, Thorsten Sellhorn (), Katharina Weiß and Christoph Pelger

Chapter 7 in Research Handbook on Sustainability Reporting, 2024, pp 109-126 from Edward Elgar Publishing

Abstract: This chapter examines the establishment of the International Sustainability Standards Board (ISSB) by the IFRS Foundation, a key development for global sustainability reporting. It analyzes the reactions of the Foundation’s constituents through comment letters and compares them with the Foundation’s conclusions. The chapter also explores how these discussions are reflected in the drafting of the ISSB’s climate standard. We identify the concept of “exposure” to sustainability-related risks and opportunities as a major focus of the ISSB’s standard. We complement the literature on sustainability reporting standard setters and provide insights into stakeholder responses to the IFRS Foundation’s consultation. We further add to the debate on the IFRS Foundation’s role in setting sustainability reporting standards.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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