ISSB issues two new exposure drafts on climate and ESG disclosure; builds on SASB’s industry-based Standards
31 March 2022
SSE and ESG reporting standardsSSE initiative follows the recent developments on ESG reporting standards and has facilitated discussions of the advancements among its network. In 2020, the UN SSE Consultative Group Q4 Call offered a chance to members to discuss the coordination, convergence, and alignment of ESG reporting standards with representatives of key standard setters by talking about the efforts of the “G5” group of organizations to establish sustainability standards and frameworks. For the next Q2 2022 Consultative Group Quarterly Call in May, the SSE will continue this discussion and talk about the recent developments, including the ISSB update, with representatives from ISSB. The SSE ESG Guidance Database tracks which exchanges have published ESG guidance, including an analysis of the reporting instruments most frequently cited by the guidance documents, including instruments from: Global Reporting Initiative (GRI), International Integrated Reporting Council (IIRC), Sustainability Accounting Standards Board (SASB), CDP Worldwide, Task Force on Climate-related Financial Disclosures (TCFD), and Climate Disclosure Standards Board (CDSB).
About the SSE
The SSE initiative is a UN Partnership Programme organised by UNCTAD, the UN Global Compact, UNEP FI and the PRI. The SSE’s mission is to provide a global platform for exploring how exchanges, in collaboration with investors, companies (issuers), regulators, policymakers and relevant international organizations, can enhance performance on ESG (environmental, social and corporate governance) issues and encourage sustainable investment, including the financing of the UN Sustainable Development Goals. The SSE seeks to achieve this mission through an integrated programme of conducting evidence-based policy analysis, facilitating a network and forum for multi-stakeholder consensus-building, and providing technical assistance and advisory services.