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Global baseline: the path to IFRS Sustainability Disclosure Standards

In: Research Handbook on Sustainability Reporting

Author

Listed:
  • Victor Wagner
  • Thorsten Sellhorn
  • Katharina Weiß
  • Christoph Pelger

Abstract

This chapter examines the establishment of the International Sustainability Standards Board (ISSB) by the IFRS Foundation, a key development for global sustainability reporting. It analyzes the reactions of the Foundation’s constituents through comment letters and compares them with the Foundation’s conclusions. The chapter also explores how these discussions are reflected in the drafting of the ISSB’s climate standard. We identify the concept of “exposure” to sustainability-related risks and opportunities as a major focus of the ISSB’s standard. We complement the literature on sustainability reporting standard setters and provide insights into stakeholder responses to the IFRS Foundation’s consultation. We further add to the debate on the IFRS Foundation’s role in setting sustainability reporting standards.

Suggested Citation

  • Victor Wagner & Thorsten Sellhorn & Katharina Weiß & Christoph Pelger, 2024. "Global baseline: the path to IFRS Sustainability Disclosure Standards," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 7, pages 109-126, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_7
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00015
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