International Sustainability Standards Board Sustainability Disclosure Drafts Consultation

The ISSB have consulted on two new draft disclosure standards with a view to them being adopted as a global standard for companies to report on sustainability. The PLSA has previously called for such a standard to be put in place and we therefore welcome this development. 

In our response to the drafts, we note our support for some consideration being given to including both impact and enterprise value when assessing materiality, and to whether consideration should be given to the inclusion of more workforce related disclosure.