Global ESG Rulemaker to Prioritize Biodiversity, Human Rights

The International Sustainability Board on Wednesday set the priority areas it will suggest for standard setting over the next two years, expanding its agenda beyond climate reporting.

The 13 ISSB members voted to suggest four new areas to tackle: biodiversity, human capital, human rights, and connectivity between financial and sustainability reporting. The board, set up in November 2021, has so far concentrated on setting reporting rules for climate issues and now is consulting over which areas to tackle next. The four suggestions are:

• Biodiversity, ecosystems, and ecosystem services, which the ISSB said had been identified as a priority in feedback ...