IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS S1 sets out the requirements for disclosing information about an entity’s sustainability-related risks and opportunities. In particular, an entity is required to provide disclosures about: the governance processes, controls and procedures the entity uses to monitor, manage and oversee sustainability-related risks and opportunities;

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs.

Jun 26, 2023 · The International Sustainability Standards Board (ISSB) has today issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide. The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.

Nov 3, 2021 · Financial markets need to assess the risks and opportunities facing individual companies which arise from environmental, social and governance (ESG) issues, as these affect enterprise value. This is driving significant demand for high-quality information.

Welcome to the IFRS Sustainability Standards Navigator. Register with us to access free HTML and PDF files of the 2023 Issued IFRS Sustainability Disclosure Standards (ISSB Standards) and accompanying guidance via the IFRS Sustainability Standards Navigator.

IFRS Sustainability Disclosure Standards (currently IFRS S1 and IFRS S2) are designed to be applied together and alongside future Standards issued by the ISSB. IFRS S1 and IFRS S2 include reporting requirements across four content areas: governance; strategy; risk management; and metrics and targets.

In June 2023 the International Sustainability Standards Board (ISSB) issued its first two IFRS ® Sustainability Disclosure Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

Dec 14, 2022 · IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs.

The IFRS Sustainability Consultant Content Programme keeps corporate sustainability consultants updated on trends regarding the use of IFRS Sustainability resources, including the ISSB Standards and SASB Standards, and where they fit in the broader ESG ecosystem.