ISSB to commence research projects about nature and human capital

The ISSB will commence projects to research disclosure about risks and opportunities associated with:

biodiversity, ecosystems and ecosystem services; and
human capital.

The research projects will focus on the common information needs of investors in assessing whether and how these risks and opportunities could reasonably be expected to affect a company’s prospects.
Through the research projects, the ISSB will assess and define the limitations with current disclosure in these areas, identifying possible solutions and decide whether standard setting is required.
The announcement from the ISSB may be accessed here.