Regulatory Frameworks & Reporting Standards 5 min read

What is ISSB? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

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IFRS Foundation

"The International Sustainability Standards Board, established to develop a comprehensive global baseline of sustainability disclosures for capital markets."
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EFRAG

"A global standards body that collaborates on the alignment of metrics to ensure companies can meet both ESRS and global baseline requirements."
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GRI

"A memorandum partner working to ensure that market-focused ISSB standards and impact-focused GRI standards can be used together."

ExecutESG Consolidated Definition

ISSB

The International Sustainability Standards Board (ISSB) is an independent standard-setting body established in 2021 under the IFRS Foundation. Its mission is to develop a comprehensive global baseline of high-quality sustainability disclosure standards focused on investor needs.

Contrast with GRI:

  • ISSB: Focuses on Financial Materiality (how ESG impacts the company's value).
  • GRI: Focuses on Impact Materiality (how the company impacts the world).

SME Relevance & B2B Inbound Action:

ISSB standards (IFRS S1 and S2) are increasingly adopted by international stock exchanges. Satisfy global financial reporting requirements by managing your data baseline in AuraOS.

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