ISSB Sustainability Disclosure Standards – challenges in global regulatory implementation and market adoption

Waves of reform to sustainability reporting regimes are only beginning and will gather pace. Much has happened since the first two Sustainability Disclosure Standards were published by the International Sustainability Standards Board (ISSB) in June 2023 to form a global baseline of sustainability reporting standards. In September 2023, the ISSB indicated that 30 countries have committed to introduce, or consider introducing, the ISSB Standards into jurisdictional requirements. More reforms can…
By: Allen & Overy LLP