The ISSB will develop a comprehensive global baseline of high-quality sustainability
disclosure standards to meet investors’ information needs and will see the consolidation
of the Climate Disclosure Standards Board (CDSB—an initiative of CDP) and the Value
Reporting Foundation (VRF—which houses the Integrated Reporting Framework and the SASB
Standards) into the Foundation.
A live panel discussion from COP26 on this topic, moderated by Clara Barby, CEO of the
Impact Management Project was held. Liikanen was joined on the panel by Richard Samans,
CDSB Chair, and Richard Sexton, Co-Chair of the Value Reporting Foundation Board.