{"id":2092,"date":"2023-11-30T08:30:00","date_gmt":"2023-11-29T23:30:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=2092"},"modified":"2024-12-19T21:30:30","modified_gmt":"2024-12-19T12:30:30","slug":"2301130_issb","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/","title":{"rendered":"Commentary] ISSB - Global Baseline for Sustainability Disclosure"},"content":{"rendered":"<p>In recent years, investors in international capital markets have been seeking information that will enable them to evaluate corporate value.<br>ISSB was created to meet this demand.<\/p>\n\n\n\n<p>In this article, we would like to tell you exactly what ISSB is.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#ISSB%E3%81%A8%E3%81%AF\" >What is ISSB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#ISSB%E8%A8%AD%E7%AB%8B%E3%81%AE%E8%83%8C%E6%99%AF\" >Background of ISSB Establishment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#ISSB%E3%81%AE%E6%A7%8B%E6%88%90\" >Composition of ISSB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#IFRS_S1%E5%8F%B7%E3%80%8E%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E9%96%A2%E9%80%A3%E8%B2%A1%E5%8B%99%E6%83%85%E5%A0%B1%E3%81%AE%E9%96%8B%E7%A4%BA%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E5%85%A8%E8%88%AC%E7%9A%84%E8%A6%81%E6%B1%82%E4%BA%8B%E9%A0%85%E3%80%8F\" >IFRS S1, General Requirements for Disclosure of Sustainability-Related Financial Information.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#IFRS_S2%E5%8F%B7%E3%80%8E%E6%B0%97%E5%80%99%E9%96%A2%E9%80%A3%E9%96%8B%E7%A4%BA%E3%80%8F\" >IFRS S2, Climate-related Disclosures.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#ISSB%E9%96%8B%E7%A4%BA%E3%81%AB%E5%BF%85%E8%A6%81%E3%83%97%E3%83%AD%E3%82%BB%E3%82%B9\" >Process required for ISSB disclosure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301130_issb\/#%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"ISSB%E3%81%A8%E3%81%AF\"><\/span>What is ISSB?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The International Sustainability Standards Board (ISSB) is an organization that sets standards and frameworks for sustainability disclosure.<\/p>\n\n\n\n<p>The ISSB was established as a sub-organization of the IFRS Foundation.<\/p>\n\n\n\n<p>The IFRS Foundation is a non-profit organization dedicated to developing international accounting standards.<br>The International Accounting Standards Board (IASB), a subordinate organization of the IFRS Foundation, originally existed to formulate the \"International Financial Reporting Standards (IFRS)\".<\/p>\n\n\n\n<p>The ISSB was established in parallel with the IASB.<br>The ISSB has published the IFRS Sustainability Disclosure Standard, which is designed to meet the information needs of investors when assessing corporate value.<\/p>\n\n\n\n<p>Although each organization operates independently, the combination of financial information by the IASB and non-financial information by the ISSB will enable the provision of information that better meets the needs of investors and others.<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/qVBdwiXxQ0uBPuKtOKlQAp5SJ3h2yoEns2I0UuC1B-LrIhYxh_4n59O-AU1qcGeWgpzaRyYKgABFONIJpoblWiRufgZ8lRhyoPnSdUBa_--xx1lu72yDOv7nTakqxF5GDzNAFdjjlO2-mzkF0CA0jFk\" alt=\"\" style=\"width:397px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p><br>Figure 1: Organization of the IFRS Foundation<br>(Source: SSBJ, \"Domestic and International Initiatives Regarding Sustainability Disclosure Standards\")<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"ISSB%E8%A8%AD%E7%AB%8B%E3%81%AE%E8%83%8C%E6%99%AF\"><\/span>Background of ISSB Establishment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There have been several organizations that have set standards for sustainability disclosure.<br>Key setting entities include the following organizations<\/p>\n\n\n\n<p>IIRC (International Integrated Reporting Council)<br>SASB (Sustainability Accounting Standards Board)<br>GRI (Global Reporting Initiative)<br>Climate Change Disclosure Standards Board (CDSB)<br>TCFD (Task Force on Climate-related Financial Disclosures)<\/p>\n\n\n\n<p>*In June 2021, IIRC and SASB merged to form VRF (Value Reporting Foundation).<\/p>\n\n\n\n<p>However, as each setting entity developed standards based on the needs of its own primary users, consistency and comparability of disclosures could not be ensured.<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/Y5edqiyn6LqtwkLs-fJd_clb5axaOSluX98dDCLt0-nmQaoz3xmymmjPRD9x5UjuHM9chYQsmcCyOXvVJZmODBrOfopIZ0KK_yoJUBJfYSP-iY4_l2YCuNULLImy5Y55ac3hpQJhowqSJe8wVbWd_eg\" alt=\"\" style=\"width:707px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p><br>Figure 2: International Sustainability Disclosure Standards<br>(Source: Ministry of Economy, Trade and Industry, \"Toward a Virtuous Circle of Sustainability-related Information Disclosure and Corporate Value Creation\")<br><br><\/p>\n\n\n\n<p>Such a situation could cause turmoil in the international capital markets.<br>To solve this issue, standardization of ESG (Environmental, Social, and Governance) information and reporting requirements are required.<\/p>\n\n\n\n<p><br>Therefore, the establishment of ISSB was established and CDSB and VRF were merged.<br>Other major sustainability standard setters have also pledged to work with the ISSB, resulting in a unified set of sustainability standards.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"ISSB%E3%81%AE%E6%A7%8B%E6%88%90\"><\/span>Composition of ISSB<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IFRS Sustainability Disclosure Standard is divided into two sections: IFRS S1, General Requirements for Disclosure of Sustainability-Related Financial Information, and IFRS S2, Climate-Related Disclosures.<br><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/acD6QSOl4LI5Zo2Oft-t-QxndCrk1JElaJbNTGjjaYFztQ-eaWrhfTd-AW5d-EiSVIACTwOYkvZMyb2fAckGFZeHeVQj9sRmCaGgRRR--Ph4h8sp8DWCJJgZrz_J4VwPfXDUu4dRf-sPeWcgDh-Vfoc\" alt=\"\" style=\"width:650px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p><br>Figure 3: Relationship between IFRS S1 and S2<br>(Source: SSBJ, \"Domestic and International Initiatives Regarding Sustainability Disclosure Standards\")<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IFRS_S1%E5%8F%B7%E3%80%8E%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E9%96%A2%E9%80%A3%E8%B2%A1%E5%8B%99%E6%83%85%E5%A0%B1%E3%81%AE%E9%96%8B%E7%A4%BA%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E5%85%A8%E8%88%AC%E7%9A%84%E8%A6%81%E6%B1%82%E4%BA%8B%E9%A0%85%E3%80%8F\"><\/span>IFRS S1, General Requirements for Disclosure of Sustainability-Related Financial Information.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The objective of IFRS S1 is to require companies to disclose information that is material regarding all significant sustainability-related risks and opportunities.<\/p>\n\n\n\n<p>IFRS S1 is a common presentation standard for IFRS sustainability disclosure standards developed by the ISSB.<\/p>\n\n\n\n<p>It consists of a section that defines the basic matters to be disclosed when preparing sustainability-related disclosures and a section that defines the matters to be disclosed regarding sustainability-related risks and opportunities in the absence of thematic standards (core content).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IFRS_S2%E5%8F%B7%E3%80%8E%E6%B0%97%E5%80%99%E9%96%A2%E9%80%A3%E9%96%8B%E7%A4%BA%E3%80%8F\"><\/span>IFRS S2, Climate-related Disclosures.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The objective of IFRS S2 is to require companies to disclose information that has materiality regarding significant climate-related risks and opportunities that is useful in assessing enterprise value.<\/p>\n\n\n\n<p>IFRS S2 is a disclosure requirement set out in terms of the four elements of the TCFD recommendations: governance, strategy, risk management, and indicators and targets.<\/p>\n\n\n\n<p>Industry-specific requirements have also been published, where disclosure requirements are set by industry (11 sectors and 68 industries) based on the SASB (Sustainability Accounting Standards Board).<br><\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td>sector<\/td><td>Industry Examples<\/td><\/tr><tr><td>consumer goods<\/td><td>Clothing, ornaments and footwear, household appliances<\/td><\/tr><tr><td>Mining and mineral processing<\/td><td>Coal business, construction materials<\/td><\/tr><tr><td>financing<\/td><td>Asset management and administration services, commercial banking<\/td><\/tr><tr><td>Food and beverages<\/td><td>Agricultural products, alcoholic beverages<\/td><\/tr><tr><td>medical care<\/td><td>Pharmaceutical retailing and healthcare provision<\/td><\/tr><tr><td>infrastructure<\/td><td>Electric utility and power generation companies, residential construction industry<\/td><\/tr><tr><td>Renewable resources and alternative energy<\/td><td>Biofuels, forest management<\/td><\/tr><tr><td>resource processing<\/td><td>Aerospace &amp; Defense, Chemical Products<\/td><\/tr><tr><td>Service<\/td><td>Casinos and gaming and leisure facilities<\/td><\/tr><tr><td>Technology and Communications<\/td><td>Hardware, Semiconductor<\/td><\/tr><tr><td>transport<\/td><td>Air cargo and logistics, airlines<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br>Table 1: Composition of 11 sectors and 68 industries<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"ISSB%E9%96%8B%E7%A4%BA%E3%81%AB%E5%BF%85%E8%A6%81%E3%83%97%E3%83%AD%E3%82%BB%E3%82%B9\"><\/span>Process required for ISSB disclosure<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The premise is that the information disclosed by a company should influence investors' decisions.<br>Here is the process for creating such a disclosure.<\/p>\n\n\n\n<p>The first step is to identify risks and opportunities.<br>Companies identify various sustainability-related risks and opportunities that could reasonably be expected to affect the company's prospects.<\/p>\n\n\n\n<p>The next step is to identify the disclosed information.<br>Specific disclosures are prepared from the identified risks and opportunities.<\/p>\n\n\n\n<p>In these two steps, the IFRS Sustainability Disclosure Standard is applied.<\/p>\n\n\n\n<p>Finally, we make a determination of importance.<br>Disclosure information prepared is omitted that is not considered to have an impact on investors' decision-making.<\/p>\n\n\n\n<p>The above process produces disclosures that are useful to investors.<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/7QIn62FJYbfRrNt6y_mtOtH2VX9h5UqLdzli22OR8usl6WI95O92q4E2QkSgW7Dv_rpIEVYclUNTcBdhPibg360FZ1ECNN7n1s183bo2aaKxGr0CchDaZdpc7OUB6hDmc8Il-ulwGQkgDbkfRA279Uc\" alt=\"\" style=\"width:540px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p><br>Figure 4: Process of Identifying Information of Importance<br>(Source: SSBJ, \"Overview of IFRS S1 and IFRS S2\")<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IFRS Sustainability Disclosure Standard issued by the ISSB allows investors to obtain information on risks and opportunities related to corporate sustainability.<br>It is expected that the quality of ESG investments will improve as sufficient information reaches investors.<\/p>\n\n\n\n<p>Going forward, the IFRS Sustainability Disclosure Standard is expected to become the comprehensive global baseline for sustainability disclosures.<br><\/p>\n\n\n\n<p>aiESG can provide support from basic ISSB information to actual disclosure of non-financial information, so please contact us if you have any questions about ISSB compliance.<br><br><br>Contact us:&nbsp;<br><a href=\"https:\/\/aiesg.co.jp\/en\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/contact\/<\/a><\/p>\n\n\n\n<p><br><strong>References<\/strong><br>IFRS:<a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS Sustainability Standards Navigator<\/a><br>Sustainability Standards Committee:<a href=\"https:\/\/www.asb.or.jp\/jp\/ifrs\/exposure_draft_ssbj.html\" target=\"_blank\" rel=\"noreferrer noopener\">Outline of ISSB Standards, Exposure Drafts, etc.<\/a><br>Ministry of Economy, Trade and Industry:<a href=\"https:\/\/www.meti.go.jp\/press\/2021\/11\/20211112003\/20211112003.html\" target=\"_blank\" rel=\"noreferrer noopener\">Interim Report of the Study Group on Disclosure Guidelines for Non-Financial Information<\/a><br><br><br><strong>Related page<\/strong><br><strong>Report List : Regulations\/Standards<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/<\/a><\/p>\n\n\n\n<p>What is the SASB Standard for ESG Information Disclosure? (Part 1)Outline of SASB<strong><br><\/strong><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301025_sasb1\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/<\/a><\/p>\n\n\n\n<p>Explanation] What is TNFD? A new bridge between finance and the natural environment<strong><br><\/strong><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/230913_tnfdreport\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/<\/a><\/p>\n\n\n\n<p>CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies<br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/<\/a><br><\/p>\n\n\n\n<p><br><\/p>","protected":false},"author":34,"featured_media":2126,"template":"","report_tag":[22,18],"class_list":["post-2092","report","type-report","status-publish","has-post-thumbnail","hentry","report_tag-issb","report_tag-18"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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