ESGtoday recently reported that an investor group overseeing a combined US$1 trillion in assets is urging the International Sustainability Standards Board (ISSB) to prioritize global human rights and human capital reporting standards.

The ISSB, initiated in 2021 to develop Sustainability Disclosure Standards, recently published its climate and sustainability reporting standards. Responding to an ISSB Request for Information, investors, including 24 asset managers and owners, stressed the need to add human capital and human rights reporting standards given the soaring demand for workforce data in the wake of COVID-19. They propose a joint research project to provide clarity on these disclosures, advocating for greater corporate transparency and worker protection.

Do you think these investor demands are valid? Do they go far enough? Has the ISSB done enough with its climate and sustainability reporting standards?

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