On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information alongside companies’ financial information. The inaugural standards cover general sustainability-related information (IFRS S1) and climate-related information (IFRS S2). These standards are the first of what ISSB has indicated will be a set of standards to provide a comprehensive global baseline of sustainability disclosures for investors and other stakeholders to use when assessing the value of companies.