Mid-2025 surveys indicated increasing reliance by institutional investors and asset managers on sustainability disclosures aligned with IFRS standards. Over 80% of surveyed investors reported using ISSB-based information to assess portfolio risks and opportunities.
Transparency on climate-related financial impacts, governance, and strategy was noted as increasingly decisive in capital allocation.
However, investors stressed the need for improved disclosure on emerging topics such as biodiversity, social equity, and human capital, suggesting ISSB’s future standard-setting focus areas.
The dialogue between investors and companies deepened due to more comparable and standardized sustainability information, enhancing market efficiency and stewardship.
For detailed analysis: https://www.ifrs.org/news-and-events/news/2025/06/ifrs-foundation-publishes-jurisdictional-profiles-issb-standards/
