ISSB is moving nature risk into the mainstream reporting architecture
The ISSB agreed to propose nature-related disclosure requirements in the form of an IFRS Practice Statement, with an exposure draft planned for October 2026.
BY ESG DESK · MAY 15, 2026 · 1 MIN READ
The ISSB agreed to propose nature-related disclosure requirements in the form of an IFRS Practice Statement, with an exposure draft planned for October 2026. ISSB Chair Emmanuel Faber’s line is the legal takeaway: material nature-related disclosures are not optional under IFRS S1; the forthcoming practice statement is intended to explain how companies should make them.