Global sustainability reporting is here. Companies may be reporting under IFRS® Sustainability Disclosure Standards (also known as the ISSBTM Standards) because:
- they are required to (either by national regulators or by their investors);
- they have chosen to adopt voluntarily; or
- as a global passport to address diverse jurisdictional requirements.
Some companies may be prioritising climate-related disclosures; others may be applying the full standards in the first year of adoption. Timing is critical. ISSB Standards are effective in certain jurisdictions for 2024 year ends.
These pages provide our insight, high-level guides and detailed analysis. For further practical guidance to help you get ready for the new standards, visit our ISSB Standards digital hub.
Our latest insights
Understand the change
- New standards are driving significant change in the scope and scale of reporting
- Your company needs to understand the landscape of new requirements to be able to get ready
Prepare now
- The ISSB has issued its first standards so you can get ready to report
- Perform a gap analysis and identify the information you’ll need to report. Design a plan to gather and report relevant data
Connect your reporting
- Investors will expect connectivity across reporting – with the front and back of your corporate report telling the same story
Report for FY24
- The first companies will report for FY24, whether voluntarily or required by local jurisdictions
- Companies need to be ready for enhanced sustainability-related reporting and report on the whole value chain across a broad range of ESG topics, subject to transition options
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The KPMG view – ESG reporting
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