3BL Media

DECEMBER 13, 2023

The standards build on the previous work of the Climate Disclosure Standards Board (CDSB), the Task Force for Climate-related Financial Disclosures (TCFD), the Value Reporting Foundation’s Integrated Reporting Framework, industry-based SASB Standards and the World Economic Forum’s Stakeholder Capitalism Metrics.

UNSDG 147

UNSDG Integrated Reporting CDP Corporate Social Responsibility 147

Chris Hall

MARCH 31, 2022

“Further enhancing and evolving the SASB standards will be a priority for the ISSB, as embedding the industry-based approach in the work of the ISSB is essential to delivering standards that support investors’ assessments of enterprise value across a broad range of sustainability issues,” said Emmanuel Faber, ISSB Chair. .

Paris Agreement 52

Paris Agreement Value Creation CDP COP26 52

Chris Hall

MAY 6, 2022

The global standards are based on an ‘enterprise value creation’ or financial materiality approach, in which sustainability impacts are measured in terms of impacts on the financial position and prospects of the company itself. Therefore it is integral to the aim of enterprise value creation in any case.

Value Creation 52

Value Creation Development Climate Change Paris Agreement 52