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Key points

The International Sustainability Standards Board (ISSB) has issued its first two exposure drafts (EDs) for comment.
  • Two EDs have been released: one covering general disclosure requirements; and a thematic ED on climate-related disclosure requirements.
  • The comment period is 120 days, with a deadline of 29 July 2022. Interested stakeholders are urged to respond. The aim is that final standards will be published by the end of 2022.
  • The ISSB has stated that the standards following the EDs are intended to provide a global baseline for environmental, social and governance (ESG) reporting, and that it will work closely with other international organisations and jurisdictions to support the inclusion of the global baseline into jurisdictional requirements.
  • For further information, see detail below.
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