International Sustainability Standards BoardThe ISSB was established as part of the IFRS Foundation because of investor, company and international policy maker (including the G20, G7, IOSCO and the Financial Stability Board) demand for decision-useful, comparable information, ending the ‘alphabet soup’ of voluntary initiatives, and an efficient reporting landscape. The ISSB builds on the work of market-led investor-focused reporting initiatives including the Climate Disclosure Standards Board (CDSB), the Task Force on Climate-related Financial Disclosures (TCFD), the Value Reporting Foundation’s Integrated Reporting Framework and industry-based SASB Standards, as well as the World Economic Forum’s Stakeholder Capitalism Metrics.