The demand for better information about sustainability-related matters which would enable investors to factor in sustainability-related risks and opportunities in their assessment of enterprise value is increasing globally. At the same time, there is no standard for the disclosure of non-financial information, which means that a number of metrics and measures used by companies are not comparable. The same is true for data vendors and Rating agencies. As a reaction to this lack of transparency, the International Sustainability Standards Board (ISSB) was launched during the COP26 summit in Glasgow on November 3, 2021, to meet this demand. The idea of