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About the ISSB Investor Advisory Group

The ISSB Investor Advisory Group (IIAG) is a group of leading asset owners and asset managers in various markets who are committed to improving the quality and comparability of sustainability-related financial disclosures. The IIAG serves as an advisory body to the ISSB:

  • providing strategic guidance on developing IFRS Sustainability Disclosure Standards; and
  • helping to ensure that the investor perspective is articulated clearly and is considered in the ISSB’s standard-setting process.

Members of the IIAG also help achieve widespread adoption of IFRS Sustainability Disclosure Standards by encouraging organisations to use the Standards to communicate performance to investors on sustainability-related issues that affect enterprise value.

Before the Value Reporting Foundation (VRF) merged with the IFRS Foundation, the IIAG served as the SASB Standards Investor Advisory Group.


The IIAG has a policy of strict compliance with federal and state antitrust laws. IIAG members should avoid discussing certain subjects when they are together—both at formal IIAG meetings, other meetings and in informal contacts with other industry members—and should otherwise adhere strictly to the guidelines in this antitrust disclaimer.