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ISSB Update April 2026: Nature-related Disclosures
ISSB discussed and tentatively decided on new requirements for entities to disclose the amount and percentage of assets or business activities vulnerable to nature-related risks and aligned with nature-related opportunities. Guidance will also be provided on engagement with Indigenous Peoples, Local Communities, and affected stakeholders.
International Sustainability Standards Board (ISSB)
Date Added
22 May 2026 at 08:30:46
Why it matters
These decisions clarify the scope and detail of nature-related disclosures, including proportionality mechanisms and stakeholder engagement, supporting implementation of IFRS S1 and S2.
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