IFRS Sustainability Disclosure Standards: Video Explainers

Open Resource

Year Published

2024

Contributing Organizations

Association of Chartered Certified Accountants (ACCA)

International Financial Reporting Standards (IFRS)

Type of Resource

Other

Languages

English

Relevant Topics

Core Topic

Disclosure Standards - Regulatory

Topic 2

Climate Reporting

Target Audience

Financial Services Providers

Real Economy Corporates

Relevant Geography

Global

Open Resource

Resource Description

This resource is a video series introducing the first two ISSB standards: IFRS S1 on general requirements for sustainability-related disclosures and IFRS S2 on climate-related disclosures. It is supported by worksheets that simplify key requirements to aid data collection and reporting.

Why This Matters

By clarifying the ISSB standards, this resource helps organizations improve the quality, consistency, and comparability of their sustainability and climate-related reporting.

Key Insights

Explains how IFRS S1 and S2 enhance transparency and accountability in corporate sustainability reporting
Covers materiality, value chain reporting, and connectivity between sustainability and financial information
Addresses practical issues such as use of estimates and managing measurement uncertainty
Provides tools to help organizations understand and implement disclosure requirements effectively

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