The formation of the ISSB will see the current Climate Disclosure Standards Board (CDSB) and Value Reporting Foundation merged into a single sustainability standards board to oversee climate disclosure reporting and create a streamlined and consistent approach for climate reporting.

The board will be based in Frankfurt where the board and chair will be based while an office in Montreal will provide support services and regional dialogue with stakeholders. There will also be a small presence in London to provide technical support and platforms for market engagement and cooperation with regional stakeholders.