UN Handbook on Infrastructure Asset Management
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Joint Statement by UN entities on the ISSB Standards
This is a joint statement produced by several UN entities that puts forward a vision for the Standards to be developed by the International Sustainability Standard Board (ISSB).
UN entities share their vision for the ISSB standards
Several UN entities have produced a joint statement that puts forward their vision to create a sustainability reporting framework, which is fit-for-purpose and supportive of globally agreed ambitions and goals.
The statement highlights the need for a holistic and forward-looking approach to assessing enterprise value, which would enable a company and its investors to account for uncertainty linked to sustainability risks and opportunities.