As sustainability considerations reshape business risks, investment flows, and regulatory expectations, organizations are under increasing pressure to disclose how environmental, social, and governance (ESG) factors affect their long-term financial health.

As the climate crisis reshapes the global business landscape, investors, regulators, and stakeholders are demanding more rigorous, transparent, and forward-looking climate disclosures.

The International Sustainability Standards Board (ISSB) is shaping the future of sustainability-related financial disclosures by establishing a consistent global framework for ESG reporting.