Developments in sustainability disclosures: Better data, better decisions

As investors work to integrate sustainability concerns into every aspect of decision-making, they are faced with a growing number and an evolving shape of national and international reporting frameworks. What can be gained from numerous sustainability disclosure requirements, and where will they lead?

High-level taskforces covering climate, nature and social factors have been convened to design frameworks set to become future global reporting standards. Moreover, the importance of standard-setting and data-gathering for the industry has been recognised by the International Financial Reporting Standards Foundation through the launch of the International Sustainability Standards Board (ISSB), accepting that high-level intervention may be required to establish a global, comparable standard.