International Sustainability Standards Board (ISSB)

organization

Last mentioned: Mar 19, 2026

Timeline

  1. Full Implementation

    Group 3 entities (100+ employees, $25M+ assets) enter the regime, completing the rollout.

  2. Group 2 Expansion

    Medium-sized entities (250+ employees, $500M+ assets) begin their mandatory reporting obligations.

  3. Standardization Milestone

    Major banks move forward with a unified measure for climate financing to meet new regulatory deadlines.

  4. First Reports Released

    The first wave of climate-related financial disclosures hits the market, triggering a reassessment of corporate risk.

  5. Group 1 Commencement

    Australia's largest entities begin their first mandatory reporting period.

  6. Legislation Passed

    The Treasury Laws Amendment Bill 2024 receives Royal Assent, establishing the mandatory framework.

  7. ISSB Standards Effective

    IFRS S1 and S2 become effective globally, providing a framework for sustainability and climate reporting.

  8. OSFI B-15 Issued

    Canada's banking regulator releases Guideline B-15, mandating climate risk management and disclosure.

  9. COP26 Launch

    The Net-Zero Banking Alliance (NZBA) is formed, with banks committing to align portfolios with net-zero by 2050.

Stories mentioning International Sustainability Standards Board (ISSB) 2

Financial Regulation Neutral

Australian Corporate Reporting Overhauled as Climate Disclosures Take Effect

The Australian Labor government's mandatory climate-related financial disclosure regime is fundamentally altering corporate reporting standards as the first wave of large entities begins releasing detailed environmental impact data. This regulatory shift, aligned with global standards, forces thousands of companies to account for climate risks and emissions across their entire supply chains.

2 sources

About International Sustainability Standards Board (ISSB) coverage

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