The ISSB standards are here, what happens now?

At COP26 in Glasgow, long-held aspirations for a global approach to connect sustainability disclosures and financial reporting were transfigured into action. The IFRS launched the International Sustainability Standards Board (ISSB) to realise the pledge, and 18 months later, the promise has been fulfilled. The ISSB has been widely praised for the speed at which it has pulled the framework together - the hotly-anticipated standards were released on Monday (26 June) alongside confirmation of their readiness for use from January 2024. But other parties have further milestones to meet be...