The International Sustainability Standards Board (ISSB) is set to initiate research into disclosures pertaining to nature and human capital, marking a significant step in its mission to refine and enhance environmental, social, and governance (ESG) reporting. This move underscores the growing importance of transparent and standardized reporting in these critical areas, which are increasingly recognized for their impact on long-term business sustainability and resilience. 

The ISSB aims to develop a comprehensive framework that will guide organizations worldwide in disclosing their interactions and impacts on nature, alongside the management and implications of their human capital. Given the escalating global concerns over environmental degradation and the acknowledgment of human capital as a crucial asset for business success, these standards are poised to provide much-needed clarity and uniformity in ESG reporting. This initiative is expected to assist investors, companies, and regulators alike by offering a coherent and consistent approach to evaluating and communicating sustainability efforts and practices. 

For environment-conscious stakeholders, the development represents a significant advancement in promoting accountability and transparency in how businesses address their ecological footprint and human capital management. By fostering a deeper understanding of these aspects, the ISSB’s work could encourage more responsible corporate behaviors and investment practices, potentially steering the global economy towards more sustainable outcomes. 

The anticipated impact of this news on the industry is profound. It is likely to accelerate the integration of sustainability considerations into corporate strategies and reporting practices, thereby boosting the confidence of investors looking to support environmentally and socially responsible businesses. 

출처:  

https://www.theedgesingapore.com/news/environmental-social-and-governance/issb-start-researching-disclosures-nature-human-capital 

https://www.regulationasia.com/issb-to-start-research-on-biodiversity-human-capital-disclosures/