This episode features Osler’s Andrew MacDougall, partner, Corporate, in a discussion about the International Sustainability Standard Board’s proposed standards focused on sustainability and climate-related disclosures. The proposals are designed to provide the market with a complete set of sustainability-related financial disclosures, as well as setting out specific requirements for the identification, measurement and disclosure of climate-related financial information. Andrew and Pat discuss the ISSB’s proposed standards and where they fit within the world of ESG disclosure, all with a view to the ISSB’s request for public comments due at the end of July 2022.