SBAI Response - ISSB Exposure Draft on General Sustainability Disclosures
The key points that we raise in this response include:
- A request to clarify that this reporting is intended for corporate entities (including asset managers) and not for investment funds,
- Highlighting that the requirement for audited information may create increased barriers to entry for smaller firms,
- Asset managers may look to our Responsible Investment Policy Framework for additional guidance on disclosures, and
- If this disclosure regime is to be extended to investment funds that we would be happy to assist the ISSB with understanding the requirements and nuances involved.