ISSB (International Sustainability Standards Board)
IFRS Foundation body that develops globally applicable sustainability reporting standards (IFRS S1 and S2).
The International Sustainability Standards Board (ISSB) was founded in 2021 and, since 2023, has published global sustainability standards (IFRS S1 "General requirements" and IFRS S2 "Climate").
ISSB standards are the international counterpart to ESRS and are increasingly adopted by national regimes (e.g. Japan, UK, Canada). Interoperability guidance governs the interplay with ESRS.