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Dictionary by pitch.dog
Sustainability standards & frameworks · Core

IFRS Sustainability Disclosure Standards

Also called: ISSB Standards

ELI5

Investor-focused standards issued by the ISSB.

Used in conversation

“The sustainability report needs the method, exclusions and assurance status for iFRS Sustainability Disclosure Standards.”

Pitch context

You will see “IFRS Sustainability Disclosure Standards” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.