The ISSB was created to provide a global baseline for sustainability-related financial reporting standards. It aims to help investors assess and manage material issues based on comparable and decision-useful corporate information, across jurisdictions.

In the PRI’s response to the Consultation on Agenda Priorities, we call, among other recommendations, on the ISSB to prioritise a corporate disclosure standard for human rights and social issues, applicable across sectors, geographies and business models.

Why do investors care about corporate disclosures on social issues?

For institutional investors, there are obvious financial risks and opportunities relating to human rights and social issues. Companies can reduce their operational and legal costs by avoiding community conflicts and appropriately managing private data. They can improve company performance through diversity and inclusion measures and promote satisfaction in the workplace, the latter of which is associated with higher long-term stock returns.  Read more