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On 3 November 2021, at COP 26, the International Financial Reporting Standards (IFRS) Foundation Trustees announced the establishment of the
<p><span>On 3 November 2021, at COP 26, the International Financial Reporting Standards (IFRS) Foundation Trustees </span><a href="https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-with-cdsb-vrf-publication-of-prototypes/">announced</a><span> the establishment of the International Sustainability Standards Board (ISSB). The ISSB will develop high-quality global baseline climate and sustainability disclosure standards to meet investors’ information needs. </span>&...