“These new standards provide industry-specific factors and disclosure standards that are going to help companies as they adopt these standards. I think it’s going to help improve benchmarking across sectors and industries and help accelerate performance. If a new company is just starting to implement a sustainability programme, these standards are going to help them see who the leaders are in their industry. Then, as they hit milestones and targets, it’s going to help them see how they’re doing, such as, if they are on the trajectory they want to be on.”

[COMMENTARY] Companies that so far have avoided significantly engaging ESG will likely see meaningful organizational and financial benefits in incorporating ISSB standards.
How ISSB standards boost corporate ESG strategies, by Lucy Buchholz, July 29, 2023, Sustainability, USA.