Final answer:
The IFRS - International Sustainability Standards Board is not considered a major response to sustainability related to climate and environment compared to other listed responses that directly address such issues.
Step-by-step explanation:
The question asks which of the listed options is not considered a major response to sustainability in relation to climate and environment. Among the given list, the International Financial Reporting Standards (IFRS) - International Sustainability Standards Board focuses on sustainability reporting standards for companies, which does not directly address climate and environmental actions as compared to organizations and agreements directly involved in environmental sustainability. Notable responses to sustainability include the United Nations Sustainable Development Goals, which provide a blueprint for peace and prosperity for people and the planet. Initiatives like the Montreal Protocol, which aims to reduce ozone-depleting substances, and the Kyoto Protocol, which sets binding targets for reducing greenhouse gas emissions, explicitly address climate change and sustainability issues. The International Union for the Conservation of Nature (IUCN) works on biodiversity conservation, which is also central to environmental sustainability efforts.