This homework assignment has been designed to be used alongside the SSE’s training program on the ISSB’s Standards. While a reporting plan is not a requirement of these standards it can help a company to plan its activities and ensure effective application of the standards. This assignment aims to help workshop participants think through the various components of a disclosure plan.

The guide was developed thanks to the leadership of exchanges from around the world, and support from a multi-stakeholder advisory group composed of investors, companies and industry experts.