{"id":13265,"date":"2025-07-08T14:28:57","date_gmt":"2025-07-08T11:28:57","guid":{"rendered":"https:\/\/cse-net.org\/?p=13265"},"modified":"2025-07-08T14:28:57","modified_gmt":"2025-07-08T11:28:57","slug":"understanding-issb-reporting-standards-a-global-esg-baseline","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/understanding-issb-reporting-standards-a-global-esg-baseline\/","title":{"rendered":"Comprendre les normes de reporting de l'ISSB : Un r\u00e9f\u00e9rentiel ESG mondial"},"content":{"rendered":"<div class=\"flex basis-auto flex-col -mb-(--composer-overlap-px) [--composer-overlap-px:55px] grow overflow-hidden\">\n<div class=\"relative h-full\">\n<div class=\"flex h-full flex-col overflow-y-auto [scrollbar-gutter:stable_both-edges] @[84rem]\/thread:pt-(--header-height)\">\n<div class=\"@thread-xl\/thread:pt-header-height flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"true\">\n<div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"relative flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e3065a55-2a6c-443b-ba50-9698233f36a2\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light\">\n<p>The <a href=\"https:\/\/www.spglobal.com\/esg\/insights\/december-2024-where-does-the-world-stand-on-issb-adoption\">International Sustainability Standards Board (ISSB)<\/a> was launched by the <a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\">IFRS Foundation<\/a> to create a global baseline for financially material sustainability disclosures.<\/p>\n<p>In June 2023, the ISSB released its inaugural standards:<\/p>\n<ul>\n<li>IFRS S1 \u2013 General Requirements for Disclosure of Sustainability-related Financial Information<\/li>\n<li>IFRS S2 \u2013 Climate-related Disclosures<\/li>\n<\/ul>\n<p>Both are effective for reporting periods starting January 1, 2024. These standards are intended to convert environmental, social, and governance (ESG) risks and opportunities into decision-useful information for investors.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Why ISSB Matters for Global ESG Reporting:<\/strong><\/h3>\n<p>Adoption is gathering speed. By May 2024 more than 20 jurisdictions, including the EU, UK and Australia, covering almost 55% of global GDP and over 40 % of market capitalization, announced plans to introduce <a href=\"https:\/\/www.reuters.com\/business\/environment\/momentum-building-behind-global-company-climate-disclosures-standards-body-says-2024-05-28\/\">ISSB-aligned rules<\/a>. Canada, Japan, and Singapore are currently drafting legislation, while the United States is observing closely through the <a href=\"https:\/\/www.sec.gov\/newsroom\/press-releases\/2022-46\">SEC&#8217;s climate disclosure proposals..<\/a><\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><em>\u201cAs we embark on our two-year work plan to build out the global baseline, I\u2019m grateful to our partners for creating an efficient, effective disclosure system for capital markets.\u201d<\/em><\/p><\/blockquote>\n<p>&#8211;<a href=\"https:\/\/treasurytoday.com\/insight-and-analysis\/press-release-issb-delivers-further-harmonisation-of-the-sustainability-disclosure-landscape\/\">Emmanuel Faber, ISSB Chair<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Investors welcome the consistency. A Reuters survey of large asset managers found that 78% plan to support companies following ISSB. Moreover, securities regulators under IOSCO have endorsed the standards, increasing the likelihood of mandatory uptake. Furthermore, ISSB aligns with TCFD, ensuring continuity for businesses already disclosing climate risk. Meanwhile, the board works with bodies like GRI to decrease duplication.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>How to Implement ISSB in Your Business:<\/strong><\/h3>\n<ul>\n<li><strong>Assess<\/strong> financial materiality: Map ESG issues that could influence cash flow, cost of capital or enterprise value.<\/li>\n<li><strong>Benchmark<\/strong> current reporting: Compare your GRI, SASB or CDP disclosures against IFRS S1\/S2 requirements to spot gaps.<\/li>\n<li>Upgrade data systems: Build auditable, forward-looking data pipelines for metrics, targets and scenario analysis.<\/li>\n<li><strong>Embed<\/strong> governance: Give the board formal oversight of sustainability risks, integrate them into risk management and strategy.<\/li>\n<li><strong>Upskill teams<\/strong>: Enroll finance and sustainability staff in targeted courses like the <a href=\"https:\/\/sustainability-academy.org\/\">Certified Sustainability (ESG) Practitioner Program<\/a> to master ISSB demands.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>ISSB vs GRI and SASB: Key Differences<\/strong><\/h3>\n<p>When navigating ESG reporting frameworks, it&#8217;s <strong>crucial<\/strong> to understand how <strong>ISSB<\/strong>, <strong>GRI<\/strong>, and <strong>SASB<\/strong> differ in purpose, in audience, scope, and regulatory traction.<\/p>\n<p>ISSB is designed primarily for investors and capital markets. It focuses on financial materiality, meaning it <strong>emphasizes sustainability factors<\/strong> that could impact a company\u2019s enterprise value. In contrast, GRI (Global Reporting Initiative) is stakeholder-oriented, addressing a broader spectrum of concerns including environmental and social impacts\u2014regardless of their financial implications. GRI uses a <strong>double materiality approach<\/strong>, combining both financial and societal perspectives.<\/p>\n<p><a href=\"https:\/\/sasb.ifrs.org\/\">SASB<\/a> (Sustainability Accounting Standards Board), now merged into ISSB, historically served investors with a focus on industry-specific ESG risks. Its 77 sector-specific standards are now integrated into ISSB\u2019s sector guidance, adding practical depth to ISSB\u2019s global baseline.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Here\u2019s how they compare at a glance:<\/strong><\/h3>\n<ol>\n<li><strong>Purpose &amp; Audience:<\/strong><\/li>\n<\/ol>\n<p>ISSB: Investors, regulators, financial markets<\/p>\n<p>GRI: Broad stakeholders (civil society, employees, NGOs)<\/p>\n<p>SASB: Investors (industry-specific risk reporting)<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><strong>Materiality:<\/strong><\/li>\n<\/ol>\n<p>ISSB and SASB: Financial materiality<\/p>\n<p>GRI: Double materiality (financial + societal impact)<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><strong>Scope and Structure:<\/strong><\/li>\n<\/ol>\n<p>ISSB: <strong>High-level framework<\/strong> with climate and sustainability standards (IFRS S1 and S2)<\/p>\n<p>GRI: <strong>Comprehensive ESG disclosures<\/strong>, including biodiversity, human rights, and supply chains<\/p>\n<p>SASB<strong>: Detailed metrics<\/strong> across 77 industries (now part of ISSB)<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"4\">\n<li><strong>Regulatory Status:<\/strong><\/li>\n<\/ol>\n<p>ISSB: Endorsed by IOSCO; gaining regulatory momentum globally<\/p>\n<p>GRI: Widely used, especially in Europe<\/p>\n<p>SASB: Integrated into ISSB; no longer a standalone framework<\/p>\n<p>&nbsp;<\/p>\n<p>While ISSB provides a financially investor-focused global baseline, GRI offers a broader ESG impact lens, and SASB contributes industry-specific detail now embedded in ISSB\u2019s structure. Companies may benefit from using ISSB and GRI in unison, addressing <strong>both financial markets and wider stakeholder expectations.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>FAQs<\/strong><\/h3>\n<h4><strong>What is the ISSB framework?<\/strong><\/h4>\n<p>It consists of <strong>IFRS S1<\/strong> and <strong>IFRS S2<\/strong>, giving comparable sustainability and climate information to investors.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>How to transition to ISSB reporting?<\/strong><\/h4>\n<p>Start with a gap analysis, strengthen data quality, integrate ESG into governance and use pilot runs to test disclosures.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Are ISSB standards mandatory?<\/strong><\/h4>\n<p>A growing list of jurisdictions is making them mandatory or \u201ccomply-or-explain.\u201d Early adoption positions you ahead of regulators and investors.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Ready to Lead with Confidence?<\/strong><\/h3>\n<h4><strong>Join Our Upcoming Trainings<\/strong><\/h4>\n<p>As the sustainability landscape evolves rapidly, staying ahead means being proactive about leadership. Whether you&#8217;re preparing to align with <strong>ISSB<\/strong>, enhance <strong>ESG<\/strong> reporting, or integrate sustainability into your core strategy, <strong>our upcoming Certified Sustainability (ESG) Practitioner Programs <\/strong>offer the tools, frameworks, and expert guidance you need.<\/p>\n<p><strong>Join executives and sustainability professionals <\/strong>from around the world in our highly acclaimed, practitioner-led trainings\u2014available both live online and in-person across key global cities.<\/p>\n<p><a href=\"https:\/\/cse-net.org\/upcoming-certified-training-programs\/\">Explore upcoming training dates and register here<\/a>. Secure your spot and gain the knowledge to shape resilient, transparent, and investor-ready <a href=\"https:\/\/cse-net.org\/esg-services\/\">ESG<\/a> disclosures.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p data-start=\"6121\" data-end=\"6462\">\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The International Sustainability Standards Board (ISSB) was launched by the IFRS Foundation to create a global baseline for financially material sustainability disclosures. In June 2023, the ISSB released its inaugural standards: IFRS S1 \u2013 General Requirements for Disclosure of Sustainability-related Financial Information IFRS S2 \u2013 Climate-related Disclosures Both are effective for reporting periods starting January [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,33,34,35,1283,1286,1414,1574,1587,1594,1843,1844],"tags":[46,1184,2153,2154],"class_list":["post-13265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","category-esg-reporting","category-north-america","category-canada","category-esg-investment","category-green-skils","category-green-skills","tag-training","tag-esg-standards","tag-mining","tag-industry-changes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Understanding 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