Organization

International Sustainability Standards Board

IFRS foundation board setting global sustainability and climate disclosure standards (S1/S2).

Why this matters

ISSB turns moral language about climate into investor-facing measurement requirements.

Works

standard

IFRS S1 and S2 sustainability and climate-related disclosures

International Sustainability Standards Board (ISSB). IFRS S1 *General Requirements for Disclosure of Sustainability-related Financial Information* and S2 *Climate-related Disclosures*. 2023. https://w

Related books

Book

When Incentives Become the Moral Language

How Systems Decide For Us When Judgment No Longer Scales

How metrics and incentives become the moral language of institutions when coordination outruns shared meaning.