Communication
Eurosif response to the International Sustainability Standards Board consultation on agenda priorities
31 August 2023
On 31 August, Eurosif submitted its response to the International Sustainability Standards Board (ISSB)’s consultation on future agenda priorities. Citing the need for the increased availability, reliability, and comparability of sustainability-related information, Eurosif encouraged the ISSB to:
- Develop additional standard-setting projects, especially on biodiversity and social topics.
- Strive for interoperability with existing internationally recognised standards by building upon the biodiversity and social disclosure requirements in the recently adopted European Sustainability Reporting Standards (ESRS).
- Deal with the topics of "human capital” and “human rights” in conjunction.
- Broaden its approach to ‘investor materiality’ to include the information needs of other stakeholders, such as civil society, NGOs, academia, and supervisors.
- Integrate a double materiality approach, recognising the importance of corporate disclosures both on sustainability risks affecting the undertaking, but also on the impacts of its activities on people and the environment.
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