Today, the IFRS Foundation has confirmed that the International Sustainability Standards Board (ISSB) will establish its seat in Geneva from 2027.

This is welcome news for the sustainable finance community. In just a few years, the ISSB has become a central part of the global reporting landscape, helping investors and companies work with more consistent and decision-useful sustainability information.

At its core, the ISSB is focused on financial materiality: helping organisations identify and disclose sustainability-related risks and opportunities that could reasonably be expected to affect enterprise value. More than 45 jurisdictions are already using ISSB Standards, and by 2027 companies in 18 jurisdictions are expected to be issuing reports using them. As adoption continues to expand, the standards are providing a common language for capital markets and supporting more informed investment decisions.

The decision to locate the ISSB in Geneva reflects the city’s role as a centre for international cooperation, finance and sustainable development. It also comes at a time when markets are increasingly focused on implementation, comparability and the practical application of sustainability-related disclosures.

For the Building Bridges community, this is particularly exciting. Mobilising capital towards sustainable outcomes requires reliable information, credible frameworks and a clear understanding of risk and opportunity. Financial materiality is therefore not simply a reporting concept. It is an essential foundation for effective capital allocation.

Looking ahead, we are delighted to welcome Emmanuel Faber, Chair of the ISSB, as a Summit Speaker at Building Bridges 2026. His perspective will be especially relevant as investors, companies and policymakers consider how sustainability disclosures can support investment decisions in an increasingly complex environment.

Read the Swiss Federal Department of Foreign Affairs Announcement

Read the IFRS Announcement

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Photo credit: Magali Girardin / Ville de Genève