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Boston Trust Walden Company, an independent investment management firm with $12.7 billion in assets under management, expresses support for the International Sustainability Standards Board's (ISSB) exposure drafts on IFRS Sustainability Disclosure Standards. The company commends the ISSB for proposing a global set of baseline sustainability disclosure standards, recognizing the need for consistent, comparable, and reliable sustainability information. They believe the proposed requirements in IFRS S1 meet the objective of disclosing significant sustainability-related risks and opportunities useful to investors, and appreciate the "building block" approach to facilitate additional jurisdiction- or stakeholder-specific requirements. The company provides supportive comments and suggestions for enhancement on various elements of the General Requirements Exposure Draft, highlighting the importance of consistent, comparable, and reliable information for incorporating ESG factors into investment decisions.