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How ISSB disclosure requirements can inform management action
Facilities that demonstrate robust ESG-aligned governance and patient safety practices benefit from more favourable risk assessments for insurance purposes
The four core content pillars of the ISSB [International Sustainability Standards Board] standards provide the disclosure requirements for organisations when preparing sustainability reports. These pillars are governance, strategy, risk management and metrics and targets.
When applied appropriately, these pillars enable the organisation to provide comprehensive reporting on decision-useful information for investors. Each core content pillar of the ISSB disclosure standards, as defined in IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information, reflects an expectation of best-in-class sustainability practice.
