Ready to start your ISSB reporting journey?

What is the ISSB?

ISSB is the International Sustainability Standards Board, established on 3 November 2021 at COP26 in Glasgow to:

  • develop standards for a global baseline of sustainability disclosures

  • meet the information needs of investors

  • enable companies to provide comprehensive sustainability information to global capital markets

  • facilitate interoperability with disclosures that are jurisdiction-specific and/or aimed at broader stakeholder groups.

Our Approach

With our long heritage of helping companies to disclose information about their sustainability performance in line with evolving reporting standards, we’re here to help you get started on your ISSB reporting journey, from performing a gap assessment on your current climate disclosures, reporting GHG emissions to setting science-based targets and quantifying physical and transition climate risks in financial terms.

ISSB Foundation Pack

Kickstart your ISSB reporting journey by laying the essential groundwork with our ISSB Foundation Pack. With our analytical approach that draws on industry frameworks like the TCFD, Greenhouse Gas Protocol and the Science- Based Targets Initiative, we can help you align with several of ISSB’s climate-related disclosure requirements:

GHG Emissions

Quantify carbon emissions across the value chains, including business operations, supply chains and downstream products in use.

 
 

Transition Risk

Assess exposure to operating costs and margins from more than 130 regional carbon pricing policies and future pricing scenarios, identify an internal carbon price to assess the cost of your GHG emissions and round out your understanding of transition risks by identifying climate-related market risks associated with key customers or suppliers.

Targets

Set robust and science-based targets to strengthen your commitment to managing climate-related issues.



 

Scenario Risk Analysis

Quantify the financial impact of climate-related risks across different impact scenarios and time horizons.



 

Physical Risk

Pinpoint asset exposure to water stress, flooding, heatwave, cold wave, hurricane, wildfire and sea level rise under low, moderate and high climate change scenarios – and quantify financial loss to asset values attributed to physical climate change.

 

Climate Disclosure Benchmark & Gap Assessment

Identify gaps in current climate disclosures, benchmarked against peers‘ public reporting. Use this gap analysis as a starting point to assess present alignment with the IFRS S2 climate disclosure standards.
 

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ESG Regulatory Tracker

In this recurring series, S&P Global Sustainable1 presents key environmental, social and governance regulatory developments and disclosure standards from around the world.

Insights

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