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Home » Resources » ICCR Comment Letter to ISSB on Systemic Risk and Impact Materiality

ICCR Comment Letter to ISSB on Systemic Risk and Impact Materiality

In this letter, we provide some general comments with respect to the ISSB’s agenda for its next two year work plan as well as our views on specific priority areas for the ISSB’s attention. In brief, we urge the ISSB to embrace disclosure not only of sustainability information material to an entity’s financial prospects, but also of material impacts affecting stakeholders, the economy, the natural environment, and systems on which ICCR members depend to generate returns.