ISSB
IFRS Foundation body issuing global sustainability disclosure standards (IFRS S1 and S2).
Also known as
International Sustainability Standards Board
Related terms
- ESRSThe 12 European Sustainability Reporting Standards companies use to comply with CSRD.
- GHG ProtocolThe global standard for corporate GHG accounting, defining Scope 1/2/3 boundaries.
- LSMESimplified ESRS standard for listed small and medium-sized enterprises, effective from FY 2028 reporting.
- GRIWidely adopted multi-stakeholder sustainability reporting framework focused on impact materiality.
- SASBIndustry-specific sustainability accounting standards, now under the IFRS Foundation.