Organizations Involved: Environmental Defense Fund
Source: International Sustainability Standards Board
Abstract
These comments support the Climate-Related Disclosures Exposure Draft of the International Sustainability Standards Board (ISSB), which will provide investors around the globe with the information necessary to inform their investment decisions. The comments commend the ISSB’s goal of creating a global baseline and encourage the ISSB to consider certain modifications to the oil & gas, gas utilities & distribution, electric utilities & power generators, and marine transportation industry-specific standards that will provide investors with further material information regarding an entity’s transition risk.
