ISSB begins work on nature and human capital disclosures

The International Sustainability Standards Board (ISSB) is beginning research on potential new disclosures around biodiversity, nature and human capital, with the goal of harmonising the sustainability data shared with investors on these topics.

The organisation – whose IFRS S1 and IFRS S2 are some of the most widely used sustainability disclosure standards – says its decision was informed by “recent consultations on future priorities”, confirming that nature-related risks are a growing area of focus for investors.