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ISSB Standards

Digital hub on implementing the new sustainability disclosure standards

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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

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 preparation

ISSB priorities

Underderstanding the future focus

More content

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.

IFRS Today

Our latest insights and guidance

Connected Reporting Today

Our latest insights and guidance

1 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.