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Introduction to ISSB and IFRS Sustainability Disclosure Standards

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Introduction to ISSB and IFRS Sustainability Disclosure Standards
Open Resource

Year Published

2024

Contributing Organizations

International Financial Reporting Standards (IFRS)

Type of Resource

Other

Languages

English

Relevant Topics

Core Topic
Disclosure Standards

Target Audience

All

Relevant Geography

Global
Introduction to ISSB and IFRS Sustainability Disclosure Standards
Open Resource

Resource Description

This resource gives a brief overview of the International Sustainability Standards Board (ISSB), its purpose and its role in the global reporting landscape. It also gives an overview of the IFRS sustainability-related financial disclosures and how to use it to disclose decision-useful information.

Why This Matters

Fragmented sustainability reporting standards create confusion and inefficiencies. The ISSB’s global baseline helps companies provide clear, comparable, and decision-useful sustainability information, enhancing trust, efficiency, and capital allocation across financial markets.

Key Insights

  • ISSB provides a global framework for consistent, investor-focused sustainability disclosures
  • Standards build on TCFD recommendations and integrate financial and sustainability information
  • IFRS S1 outlines general sustainability disclosure requirements
  • IFRS S2 focuses on climate-related disclosures
  • Designed for interoperability with other jurisdictional and voluntary frameworks

Secondary File Resources

Secondary Resource Link(s)
Ten things to know about the first ISSB Standards
Video: Webinar series - Perspectives on sustainability disclosure
FAQs - IFRS Sustainability Disclosure Standards

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