Business Pitch Dictionary by pitch.dog
Sustainability standards & frameworks · Core

ISSB

Also called: International Sustainability Standards Board

ELI5

The International Sustainability Standards Board, which develops IFRS Sustainability Disclosure Standards.

Used in conversation

“Can we separate the target for ISSB from measured performance?”

Pitch context

You will see “ISSB” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Sources & evidence · 3

Direct term-level sources and supporting source families.