ISSB Report

The EBRD’s second International Sustainability Standards Board (ISSB) Report has again been prepared in full alignment with International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards S1 and S2 issued by the ISSB, and it is again the subject of independent limited assurance relating to selected metrics and narratives. With the phasing out of transitional exemptions for first‑time adopters, this year represents a significant milestone: while last year’s inaugural report focused solely on climate‑related disclosures, this year’s report presents information on all material sustainability‑related risks and opportunities, with information on financed emissions included within the scope of the independent limited assurance. This widening of the scope reflects the Bank’s continued commitment to maintaining rigorous, transparent and decision‑useful sustainability disclosures that are aligned with global practice.