Global ESG Rules To Be Finalized by February, Rulemakers Say

The International Sustainability Standards Board said Thursday its first two ESG financial reporting standards would be largely finalized by the end of February and published by June.

Chair Emmanuel Faber said at a board meeting that the standards, covering general sustainability and climate reporting, would be “substantially” completed by the end of next month. The previous day, Erkki Liikanen, chair of the ISSB’s parent body the IFRS Foundation Trustees, said in a speech to the World Economic Forum that the final standards—its first effort to address environmental, social and corporate governance standards—should be published in June.

• The ISSB ...