Skip to main content

Making Sense of ISSB

A guide for organisations on navigating sustainability and climate disclosure, compliance, and reporting

Now more than ever, businesses and leaders are committed to greater measurement and reporting on climate and sustainability performance. Indeed, this clarity is expected by all stakeholders: customers, investors, regulators, boards and employees.

The International IFRS Board of Trustees, which developed the global accounting standards, is taking the lead to drive consistency in the way organisations comply and report in a complex and disparate environment. It has established the ISSB to develop a consistent global baseline for sustainability-related financial disclosures. These standards, and what they mean for Australian business should not be underestimated.

To help navigate the complex global landscape of climate and sustainability reporting and disclosure requirements, we have summarised what the ISSB standards entail, how climate disclosure will likely be implemented in Australia and Deloitte’s view on how entities can prepare for ISSB disclosure.

Did you find this useful?

Thanks for your feedback

If you would like to help improve further, please complete a 3-minute survey