In its recent September 2025 meeting, the International Sustainability Standards Board (ISSB) further developed proposed amendments to its Sustainability Accounting Standards Board (SASB) Standards exposure drafts and explored the information needs related to nature-related risks and opportunities. The discussions focused on how best to incorporate nature, biodiversity, and ecosystem considerations into sustainability disclosure frameworks. The ISSB recognized the growing demand from investors and stakeholders for standardized disclosures that address nature-related financial impacts, risks, and opportunities, aligning with global initiatives such as the Taskforce on Nature-related Financial Disclosures (TNFD). Although no formal decisions have yet been made, the ISSB is actively developing educational materials and guidance to support entities in applying both IFRS S1 and IFRS S2 standards to these emerging topics. The board’s proactivity reflects a commitment to ensuring sustainability standards remain comprehensive and responsive to evolving environmental challenges, meeting stakeholder expectations and supporting informed decision-making.
Updates on this initiative and future plans can be explored in detail here: Read more about ISSB developments.
