IOSCO поддерживает стандарты ISSB по раскрытию финансовой информации, связанной с устойчивым развитием

The International Organization of Securities Commissions (IOSCO) has announced its endorsement of the International Sustainability Standards Board’s (ISSB) Standards following its comprehensive review of the Standards.
The ISSB was established in November 2021 to deliver a global baseline of sustainability-related disclosure for global capital markets.
IOSCO is now calling on its 130 member jurisdictions—capital markets authorities that regulate more than 95% of the world’s securities markets—to consider how they can incorporate the ISSB Standards into their respective regulatory frameworks to deliver consistency and comparability of sustainability-related disclosures worldwide.
IOSCO’s endorsement sends a strong signal to jurisdictions around the world that the ISSB Standards are fit for purpose for capital market use, enabling pricing in of sustainability-related risks and opportunities, and to facilitate enhanced data collection and analysis.
The endorsement is expected to resonate as well with growth and emerging markets which make up 75% of IOSCO membership.
The announcement comes at a time when a number of jurisdictions are taking steps to introduce mandatory requirements for use of the ISSB’s first two Standards, IFRS S1 and IFRS S2.
The endorsement echoes IOSCO’s endorsement of the IFRS Accounting Standards over 20 years ago, which helped underpin widespread comprehensive adoption of IFRS Accounting Standards enabling them
to become the truly global language of accounting—trusted by investors and companies worldwide and required for use by more than 140 jurisdictions.