ICAEW SE · Chapter 5 · Question 2 of 13
Who are the primary users of sustainability disclosures prepared under the ISSB standards?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Investors, lenders and other creditors making decisions about providing resources to the entity
Explanation
The ISSB standards focus on information that could reasonably be expected to affect the entity's prospects, and their primary users are investors, lenders and other creditors. This is a financial materiality perspective. Frameworks such as GRI, by contrast, address a wider range of stakeholders and focus on an entity's impacts.
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