The ISSB Story: bringing the global baseline to life

00:26 The need for global sustainability disclosure standards 01:58 The formation of the ISSB 05:05 How the ISSB works 07:19 Bringing the global baseline to life 10:54 Better information for better decisions It started with a question: how can markets get the sustainability information they need, comparable across the globe? At COP26, a shared vision took shape: to create a global baseline for sustainability-related financial disclosures that meets the information needs of capital markets around the world. From that vision, the International Sustainability Standards Board (ISSB) was established to take on the challenge. Through this short film, we reflect on how the ISSB is delivering progress and the lessons learned along the way. It explores the need for global sustainability disclosure standards, the formation of the ISSB, how the Board delivers its work, efforts to bring the global baseline to life and the vision that drives it all: better information for better decisions. Thank you to all who contribute to our shared mission — our partners and stakeholders across the world. The job is far from done. The next chapter is about deepening impact, expanding reach and responding to the evolving information needs of capital markets worldwide. Join us as we continue to bring the global baseline to life. #IFRSSustainability