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ISSB Standards Today

Our latest insights and guidance

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

First Impressions

Insights and illustrative examples to help you prepare for the new standards (PDF 1.59 MB)

High-level guide

Ten key questions that can help you with your preparations (PDF 726 KB)

Comparing sustainability reporting requirements

Comparing requirements from the ISSB, EU and US SEC

ISSB Standards

Digital hub on implementing the new sustainability disclosure standards

Joint guidance on interoperability

ISSB and EU help companies understand the differences in their climate standards

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

More insights

What’s next for the ISSB?

Implementation of IFRS S1 and IFRS S2 and research on biodiversity and human capital

Sustainability assurance – Proposed standard

Audit and assurance standard setter seeks views

GRI consults on new proposals

GRI has a key role in shaping impact reporting in the global ESG reporting ecosystem

Connected climate reporting

Driving better connectivity between the front and back of an annual report

ISSB Standards are now live!

Using these standards, companies can practically provide much-needed sustainability information

High-level guide

Ten key questions that can help you with your preparations (PDF 726 KB)

ISSB Standards

Digital hub on implementing the new sustainability disclosure standards

First Impressions

Insights and illustrative examples to help you prepare for the new standards (PDF 1.59 MB)

Insurers' climate-related disclosures

Benchmarking insurers’ climate-related disclosures in the 2023 reporting cycle

Banks' climate-related disclosures

Benchmarking banks’ climate-related disclosures in the 2023 reporting cycle

Emissions schemes

Green initiatives in the airlines industry

Emissions schemes

Generating carbon credits under voluntary schemes

Emissions schemes

How do voluntary green schemes work?

The KPMG view – ESG reporting

More content

ESRS Today

Our latest insights and guidance

IFRS Today

Our latest insights and guidance

Connected Reporting Today

Our latest insights and guidance

Clear on climate reporting

Digital hub on the financial reporting impacts of climate change


Ready for ESG reporting?

Key decisions have been made — it’s time to get ready