Looking forward from July 2025, the ISSB announced intentions to broaden its sustainability disclosure standards development to include biodiversity, human capital, and human rights. These areas represent significant gaps in current global sustainability reporting frameworks and stakeholder interest.
Building on IFRS S1 and S2, the ISSB aims to issue exposure drafts by 2026, engaging diverse stakeholders to create robust, investor-relevant disclosure requirements.
This expansion aligns with escalating market and regulatory focus on ecosystem impacts and social justice as integral to corporate sustainability and value creation.
The initiative positions IFRS standards at the forefront of comprehensive ESG reporting and responsive to emerging global challenges.
For detailed analysis: https://www.ifrs.org/news-and-events/news/2025/07/issb-plans-to-expand-sustainability-standards-to-biodiversity-and-social-issues/
