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ISSB to start researching disclosures on nature, human capital

Jovi Ho
Jovi Ho • 4 min read
ISSB to start researching disclosures on nature, human capital
ISSB will start projects to research disclosure about risks and opportunities associated with human capital, biodiversity, ecosystems and ecosystem services. Photo: Bloomberg
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The International Sustainability Standards Board (ISSB) will begin researching disclosure about risks and opportunities associated with human capital, biodiversity, ecosystems and ecosystem services.

In an April 23 statement, ISSB says it will build on relevant pre-existing initiatives. This includes those already under its purview — the Sustainability Accounting Standards Board (SASB) Standards and Climate Disclosure Standards Board (CDSB) guidance. It will also refer to “relevant aspects” of the work of the Task Force on Nature-related Financial Disclosures (TNFD).

ISSB expects to publish in June a summary of the feedback on its agenda consultation, together with its response to the feedback and its work plan for the next two years.

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