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Companies face a diverse range of challenges and opportunities that have a significant impact on their long-term sustainability. This range includes factors such as climate change, resource limitations, urbanization and technological advances. Investors should evaluate the impact of these factors on companies to guide their investment choices. Stakeholders worldwide are looking to assess how companies manage sustainability risks and opportunities. They need access to standardized, comparable data, essential information in the decision-making process. The paper explores integrating sustainability standards in investment and governance, focusing on the ISSB's impact. Objectives include assessing their effectiveness for investor information, enhancing transparency, and promoting sustainable finance. The research analyzes the evolution, specific goals, and implications of these standards on decision-making and reporting. |
