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IFRS Foundation establishes International Sustainability Standards Board
On 3 November 2021, at COP 26, the IFRS Foundation Trustees announced the establishment of the International Sustainability Standards Board (ISSB).
The newly created ISSB will have offices in the Americas, EMEA and Asia. The first draft set of standards it plans to issue will focus on climate and general requirements for sustainability disclosures; these are expected to be released for comment in the first quarter of 2022. IFRS Sustainability Disclosure Standards will form a comprehensive global baseline, allowing local jurisdictions to supplement additional requirements as they see fit.