The CAQ applauds the International Sustainability Standards Board (ISSB) for launching its first two sustainability disclosure standards. These standards are a significant milestone on the path to delivering a comprehensive global baseline of sustainability-related financial disclosures that will bring investors consistent, comparable sustainability-related financial information.

“Investors continue to demand high-quality, accurate, reliable information on climate,” said Julie Bell Lindsay, Chief Executive Officer, Center for Audit Quality. “We are pleased with the ISSB’s newly-launched standards, which will not only help preparers provide sustainability-related financial disclosures to investors but also provide a basis for auditors to deliver credible and reliable assurance over information prepared in accordance with these standards.”