International Sustainability Standards Board
Are you ready for a new global era of sustainability reporting?
With the issuance of the International Sustainability Standards Board’s (ISSB) new standards, organisations are looking to navigate a new era of reporting on climate and sustainability performance.
The ISSB was established by the International Financial Reporting Standards (IFRS) Foundation to develop a global, consistent baseline for sustainability-related financial disclosures. The new standards enable high-quality, transparent and reliable reporting by companies on climate and other sustainability topics.
The new sustainability standards represent the biggest change to corporate reporting for decades. To help you get a head start, we have produced some blogs and one-page summaries explaining the latest standards and how they compare to existing requirements.
Find out what actions you should take now
IFRS S1 & S2
IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information provides principles for sustainability-related disclosures, including an overall requirement to report on the sustainability-related risks and opportunities that could affect a company’s short, medium, and long-term performance and prospects.
IFRS S2 - Climate-related Disclosures requires companies to disclose information about climate-related risks and opportunities. This is the first thematic standard, with others expected on topics such as biodiversity, human capital, and human rights.
The new sustainability standards represent the biggest change to corporate reporting for decades. To help you get a head start, we have produced some blogs and one-page summaries explaining the latest standards and how they compare to existing requirements.
Our thinking
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