Model Guidance on Sustainability-Related Financial Disclosures: A template for stock exchanges

Open Resource

Year Published

2025

Contributing Organizations

International Finance Corporation (IFC)

International Financial Reporting Standards (IFRS)

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic

Disclosure Standards - Regulatory

Topic 2

Disclosure Standards - Voluntary

Target Audience

Real Economy Corporates

Financial Services Providers

Advisors & Consultants

Banks

Relevant Geography

Global

Open Resource

Resource Description

This resource offers guidance for stock exchanges to help listed companies implement the ISSB’s IFRS Sustainability Disclosure Standards. It provides a voluntary, adaptable framework to support sustainability and climate-related reporting.

Why This Matters

As sustainability reporting becomes more globally standardized, this resource helps exchanges support transparent disclosures that meet investor and regulatory expectations.

Key Insights

Guides implementation of IFRS S1 and S2, focusing on governance, strategy, risk management, and metrics and targets
Recommends adapting the guidance to local regulatory contexts and issuer readiness
Introduces a phased roadmap with foundational, intermediate, and advanced levels of exchange support
Aligns with TCFD framework and supports convergence with global sustainability reporting norms
Provides templates, self-assessment tools, and examples to strengthen issuer capacity and promote consistent disclosures

Secondary File Resources

Secondary Resource Link(s)

The toolkit includes tools and guidance designed to complement the SSE Academy ISSB training.

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