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The potential of ISSB global reporting standards for climate financing

Erkki Liikanen, Former Governor of the Bank of Finland and Chair of the IFRS Foundation Trustees, talks about the sustainability factors that have become a key part of investment decision-making. 

New global standards from the International Sustainability Standards Board (ISSB), based on the needs of investors and the financial markets, will give a global, unified baseline of sustainability disclosures increasing transparency dramatically. What are the major implications and what are the next steps?