The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

de Villiers, CharlDimes, RuthLa Torre, MatteoMolinari, Matteo2025-04-032025-04-032024-05-30(2024). Pacific Accounting Review, 36(2), 255-273.0114-0582https://hdl.handle.net/2292/71760Purpose This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda. Design/methodology/approach The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda. Findings Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers. Originality/value The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field. Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher.https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm3501 Accounting, Auditing and Accountability35 Commerce, Management, Tourism and Services3507 Strategy, Management and Organisational BehaviourGeneric health relevanceSocial SciencesBusiness, FinanceBusiness & EconomicsSustainability disclosureISSBInternational Sustainability Standard BoardINSIGHTSIFRSLEGITIMACYGAPS1501 Accounting, Auditing and Accountability3502 Banking, finance and investmentThe International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agendaJournal Article10.1108/par-02-2024-0038Copyright: The authors0114-0582