ISSB Explores Developing New Disclosure Standards for Biodiversity, Human Capital
The International Sustainability Standards Board (ISSB) plans to launch new projects to research corporate disclosure on risks and opportunities in key sustainability-related areas, including biodiversity, ecosystems, ecosystem services, and human capital. This initiative aims to inform future sustainability reporting standard setting. The new project follows market feedback indicating a significant and growing need among investors for improved disclosures regarding nature and human capital. Under the new project, the ISSB said that it will assess and define current nature and human capital disclosure limitations, identifying possible solutions and deciding if standard setting is required.
Source: ESGToday