The ISSB standard aims to create a systematic link between sustainability and financial data, with the key objective of addressing past challenges.

The Securities and Exchange Commission (SEC) has revised its sustainability disclosure principles in accordance with the ISSB standards.

Listed companies are aware of the importance of ESG and have increased their disclosure of information on sustainability management topics, especially large listed companies in the SET50, most of which have already disclosed information in accordance with international standards such as TCFD or GRI.