ISSB: The fundamental details dividing opinion

With all eyes on COP27 recently there have been many articles marking one year since the signing of the Glasgow Climate Pact. However, it's also been one year since the founding of the International Sustainability Standards Board (ISSB), a body tasked with formulating a consistent 'global baseline' of investor-focused reporting standards for climate and sustainability. It's often said that the world of sustainable finance is an alphabet soup of organisations, reporting frameworks and abbreviations. So, what's so important about adding four more letters to the mix? The ISSB's standards...