Editorial

In November 2021, the IFRS Foundation took the momentous decision to set up a sister organisation to the IASB, the International Sustainability Standards Board (ISSB), focusing on reporting and regulation of issues relating to corporate sustainability. Soon afterwards, Emmanuel Faber and Sue Lloyd were appointed as chair and vice chair respectively of the new board, with other appointments subsequently bringing it to its current strength of 14 members. In 2023, the first two standards - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures - were issued by the new board.