read paper

Public Consultation: Feedback on the ISSB Agenda Priorities

September 12, 2023

What’s in it?

This publication sets out Climate & Company’s and ECOS’ joint feedback on the International Sustainability Standards Board (ISSB)’s Consultation on Agenda Priorities. This is an important consultation, as it will help determine what the ISSB will prioritise in the next two years. Our main message is to indeed pursue biodiversity standards, but ideally following the European CSRD architecture and integrating and consulting existing frameworks such as EFRAG, GRI the SBTN, the TNFD, CDP Forests and the Accountability Framework initiative. Most of these stress an impact materiality approach, which we think is key to effective sustainability reporting standards – especially for biodiversity. We also shared our concern that the topic of biodiversity will be described so widely that it becomes a “catch-all” topic. Other topics (following the structure suggested by EFRAG) require their own research and standard-setting projects and should be positioned as high in the ISSB’s Agenda Priorities.

Read about all of this and more in our report (link above).