Public policy
What to watch as global sustainability reporting standards take shape
Global sustainability reporting standards are taking shape. Three things to watch.
The ISSB
A global sustainability standard-setter is an important step in the transition.
Decision-useful climate information has been a barrier to the transition
Standards aim to fix that.
1. The need for social and governance standards
Climate is first, but other topics follow.
2. The line between enterprise value and societal impact will blur
Investors increasingly care about impacts.
3. Balancing a global baseline with local needs
Jurisdictions will add requirements.
Summary
Global standards will make sustainability information more consistent and useful.
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