# International Sustainability Standards Board (ISSB)

Type: organization

Source: Finance Intelligence Brief — https://getfinancebrief.com/entity/international-sustainability-standards-board-issb
Canonical HTML page: https://getfinancebrief.com/entity/international-sustainability-standards-board-issb

## Timeline

- **2027-07-01**: Full Implementation — Group 3 entities (100+ employees, $25M+ assets) enter the regime, completing the rollout.
- **2026-07-01**: Group 2 Expansion — Medium-sized entities (250+ employees, $500M+ assets) begin their mandatory reporting obligations.
- **2026-03-19**: Standardization Milestone — Major banks move forward with a unified measure for climate financing to meet new regulatory deadlines.
- **2026-02-24**: First Reports Released — The first wave of climate-related financial disclosures hits the market, triggering a reassessment of corporate risk.
- **2025-01-01**: Group 1 Commencement — Australia's largest entities begin their first mandatory reporting period.
- **2024-09-09**: Legislation Passed — The Treasury Laws Amendment Bill 2024 receives Royal Assent, establishing the mandatory framework.
- **2024-01-01**: ISSB Standards Effective — IFRS S1 and S2 become effective globally, providing a framework for sustainability and climate reporting.
- **2023-03-07**: OSFI B-15 Issued — Canada's banking regulator releases Guideline B-15, mandating climate risk management and disclosure.
- **2021-11-01**: COP26 Launch — The Net-Zero Banking Alliance (NZBA) is formed, with banks committing to align portfolios with net-zero by 2050.

## Recent coverage (2 stories)

### Global Banks Standardize Climate Financing Metrics Amid Regulatory Shift
2026-03-19 21:18:13 · Sentiment: Neutral · Impact: 6/10 · Sources: 2

Major financial institutions are formalizing the measurement of 'financed emissions,' transitioning from voluntary disclosures to mandatory regulatory reporting frameworks. This shift, driven by OSFI in Canada and ISSB globally, marks a critical step in quantifying the banking sector's role in the energy transition.
Full story: https://getfinancebrief.com/story/banks-standardize-climate-financing-metrics-2026

### Australian Corporate Reporting Overhauled as Climate Disclosures Take Effect
2026-02-24 20:54:32 · Sentiment: Neutral · Impact: 7/10 · Sources: 2

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.
Full story: https://getfinancebrief.com/story/australia-labor-climate-disclosure-reporting-shakeup

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