> ## Content Index
> Fetch the complete content index at: https://lemu-web.prie.to/es/llms.txt
> Use this file to discover other available public pages before exploring further.

# ISSB
- URL: https://lemu-web.prie.to/es/docs/alphabet/issb/
- Published: 2025-08-31T01:59:15.000Z
- Updated: 2026-10-12T16:13:24.000Z
- Description: The ISSB develops a global baseline of sustainability disclosure standards, enabling consistent, comparable, and reliable reporting for capital markets.
- Author: Lemu
- Tags: Alphabet, #docs-col, #group-i

## International Sustainability Standards Board

### Description

The ISSB was established by the IFRS Foundation to create a comprehensive global baseline of sustainability disclosure standards. Its standards, such as IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures), are designed to improve the quality and comparability of sustainability-related financial reporting worldwide. By aligning with existing frameworks like [TCFD](https://lemu-web.prie.to/es/docs/alphabet/tcfd/), the ISSB strengthens investor confidence and enables capital markets to integrate sustainability considerations into decision-making.

| **Type**         | Standard-setting body                                       |
| ---------------- | ----------------------------------------------------------- |
| **Jurisdiction** | Global                                                      |
| **Sector**       | Cross-sector, capital markets, finance, corporate reporting |

### Established / Active Since

2021

### Maintained By / Organised By

IFRS Foundation

### Official Resources

- [https://www.ifrs.org/groups/international-sustainability-standards-board/](https://www.ifrs.org/groups/international-sustainability-standards-board/?ref=lemu-web.prie.to)

### Relationship to Lemu

Lemu’s Nature Intelligence strengthens the “Sustainability-related financial disclosures” that the ISSB requires, by making biodiversity and ecosystem data measurable, comparable, and scientifically verifiable — ensuring that disclosures go beyond carbon to capture true nature-related dependencies and risks.

### Example in Practice

💡

A ****multinational bank** integrates ISSB-aligned disclosures by adding biodiversity and water dependency metrics into their annual reporting.

💡

A ****global mining company** uses ISSB standards to disclose climate and nature risks, combining financial impact data with local ecosystem dependencies.

💡

An ****asset manager** applies ISSB requirements across its portfolio, tracking both climate resilience and biodiversity exposure of investee companies.

### Cross-Mapping with Other Frameworks

- [**TNFD**](https://lemu-web.prie.to/es/docs/alphabet/tnfd/)**:** ISSB complements TNFD by providing a disclosure baseline, while TNFD offers detailed guidance on assessing and reporting nature-related risks and opportunities.
- [**SBTN**](https://lemu-web.prie.to/es/docs/alphabet/sbtn/)**:** ISSB requires disclosure of material sustainability impacts; SBTN provides science-based methods and targets that companies can use to generate credible data for these disclosures.
- [**TCFD**](https://lemu-web.prie.to/es/docs/alphabet/tcfd/)**:** ISSB’s IFRS S2 is directly built on TCFD recommendations, ensuring climate disclosures remain consistent and comparable.
- [**CSRD**](https://lemu-web.prie.to/es/docs/alphabet/csrd/)**:** The EU’s CSRD requires more detailed sustainability reporting, but ISSB provides a global baseline that CSRD can align with to ensure interoperability.