We have published our response to the International Sustainability Standards Board's (ISSB) consultation on its agenda for the next two years.
In our response, we emphasise the successful adoption and consistent implementation of the S1 and S2 sustainability standards as the most important priority for the ISSB to pursue, in support of its objective for the standards to serve as a useful global baseline for climate disclosures.
We also highlight the need for targeted enhancements to further cement the usefulness of the standards, particularly in relation to the integration of a double materiality lens and more detailed transition plan disclosures that align with market best practice.
Lastly, we advocate for the ISSB to prioritise the development of standards for biodiversity and nature as their next thematic focus, given the fundamental interdependencies between climate and the wider environment.