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The general prototype disclosure standard issued by the International Sustainability Standards Board (ISSB) should require corporates to provide more details on their materiality assessments, according to the Principles for Responsible Investment (PRI). Building a global baseline.
Launched in November 2021 at COP26, the ISSB aims to provide a baseline for corporate sustainability disclosures that are compatible with jurisdiction-specific requirements, giving investors access to consistent and comparable decision-useful information globally. “By
Net-zero pledges have become commonplace among corporations, financial institutions and cities, but questions abound as to whether those companies and governments have real plans in place to achieve them. Net-zero commitments proliferated ahead of COP26, held last November in Glasgow. We’re very far from where we need to be.
These standards can provide the foundation for advancing shared sustainability objectives, whether you’re a corporatefinancial institution, a government, or a regulator.”
Launched last year at COP26, the ISSB aims to provide a reporting baseline for use in jurisdictions globally. What are the main objectives of each standard? .
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