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Draft ESG Reporting Rules Floated by Global Standards Board (1)

March 31, 2022, 1:37 PMUpdated: March 31, 2022, 4:31 PM

The International Sustainability Standards Board published draft rules Thursday for companies’ climate and general sustainability reporting—the basis for what are to be the first mandatory global reporting rules.

The standards are closely based on the prototype standards released at the ISSB’s launch in November, which had been developed by staff in the run up to the board’s formation. Comments are due by July 29, with plans to issue the final standards by the end of the year.

The climate standard is based on two sets of existing voluntary reporting rules: ...