IFRS Sustainability Disclosure Standards (ISSB Standards)
Materials
Source Currency: 2023 to current
The ISSB Standards are a set of sustainability reporting standards developed by the International Sustainability Standards Board (ISSB) to create a comprehensive global baseline of investor-focused sustainability-related disclosures. There are currently two standards published – General requirements (S1) and Climate (S2).
The ISSB Standards are suitable for application around the world. Both IFRS S1 and IFRS S2 are available for immediate application.
Copyright notice
This publication contains copyright material and trademarks of the IFRS Foundation. All rights reserved. Used under licence from the IFRS Foundation. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please visit www.ifrs.org.
Disclaimer: To the extent permitted by applicable law the International Accounting Standards Board, the International Sustainability Standard Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.
Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.
The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the ‘Hexagon Device’, ‘IFRS Foundation’, ‘IAS’, ‘IASB’, ‘IFRS for SMEs’, ‘IASs’, ‘IFRS’, ‘ISSB’, ‘IFRSs’, ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, ‘IFRIC’, NIIF and ‘SIC’ are Trade Marks of the IFRS Foundation.
The ISSB Standards are a set of sustainability reporting standards developed by the International Sustainability Standards Board (ISSB) to create a comprehensive global baseline of investor-focused sustainability-related disclosures. There are currently two standards published – General requirements (S1) and Climate (S2).
The ISSB Standards are suitable for application around the world. Both IFRS S1 and IFRS S2 are available for immediate application.
Copyright notice
This publication contains copyright material and trademarks of the IFRS Foundation. All rights reserved. Used under licence from the IFRS Foundation. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please visit www.ifrs.org.
Disclaimer: To the extent permitted by applicable law the International Accounting Standards Board, the International Sustainability Standard Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.
Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.
The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the ‘Hexagon Device’, ‘IFRS Foundation’, ‘IAS’, ‘IASB’, ‘IFRS for SMEs’, ‘IASs’, ‘IFRS’, ‘ISSB’, ‘IFRSs’, ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, ‘IFRIC’, NIIF and ‘SIC’ are Trade Marks of the IFRS Foundation.
