This publication sets out our and ECOS’ joint feedback on the International Sustainability Standards Board (ISSB)'s Consultation on Agenda Priorities. This is an important consultation, as it will help determine what the ISSB will prioritise in the next two years. Our main message is to indeed pursue biodiversity standards, but ideally following the European CSRD architecture and integrating and consulting existing frameworks such as EFRAG, GRI the SBTN, the TNFD, CDP Forests and the Accountability Framework initiative. Most of these stress an impact materiality approach, which we think is key to effective sustainability reporting standards – especially for biodiversity.
