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International Sustainability Standards Board (ISSB)

IASB (International Accounting Standards Board) (blue)

About the ISSB

The International Sustainability Standards Board (ISSB) is an independent, private-sector body that develops and approves IFRS Sustainability Disclosure Standards (IFRS SDS). The ISSB operates under the oversight of the IFRS Foundation. The ISSB was formed in 2021 following two consultations on the demand for global sustainability standards and what role the Foundation might play in the development of such standards and on proposed amendments to the IFRS Foundation Constitution that would enable the creation of a new sustainability standards board under the governance of the Foundation.

The ISSB will normally comprise 14 members, some of which can be part-time members. The main qualifications for membership of the ISSB are professional competence and relevant professional experience. The board will comprise three members from the Asia-Oceania region, three members from Europe, three members from the Americas, one member from Africa, and four members appointed from any area.

The ISSB will have one Chair and at least one Vice Chair.

The ISSB's role

Under the IFRS Foundation Constitution, the ISSB has complete responsibility for all sustainability-related technical matters of the IFRS Foundation including:

    • full discretion in developing and pursuing its technical agenda, subject to certain consultation requirements with the Trustees and the public
    • the preparation and issuing of SDSs and exposure drafts, following the due process stipulated in the Constitution.


Contact details

International Sustainability Standards Board

The main seat of the ISSB will be in Frankfurt, but all regions - the Americas, Asia-Oceania and Europe/Middle East/Africa - will be covered by regional hubs.

Phone: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411


Correction list for hyphenation

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