As part of its drive towards globally consistent, comparable and reliable sustainability reporting, the International Sustainability Standards Board (ISSB) has issued the first two IFRS® Sustainability Disclosure Standards – the general standard and the climate standard1.
This digital hub provides practical guidance to help you get ready for the new standards, capturing the latest thinking together with our insight.
Our First Impressions publication provides detailed insight on the key impacts of the standards, using illustrative examples, and includes how companies might apply them. You can also use our high-level visual overview for an understanding of the standards - and follow the latest developments below.
Our latest insights
The first two standards
What do I need to report?
What are the climate specific requirements?
What are the industry specific requirements?
How does the reporting connect together?
How do the requirements compare?
- Five things you need to know about the SASB Standards
- ESG reporting | TCFD to ISSB
- Connected climate reporting
- Now is the time to get ready for new sustainability reporting standards
- Greenhouse gas emissions | Making standard setting fit for the future
- Comparing international, EU and US sustainability reporting proposals
- June 2023 | Video
- April 2023 | Video and slide deck
- February 2023 | Video and slide deck
- January 2023 | Video and slide deck
- December 2022 | Video and slide deck
- November 2022 | Video and slide deck
- October 2022 | Video and slide deck
- September 2022 | Video and slide deck
- July 2022 | Video and transcript
More content
1 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
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