ISSB Standards

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.

Our Materiality for sustainability reporting – How-to guide introduces a practical six-step approach to assessing materiality, helping you to provide sustainability-related information that is clear, structured and decision-useful.

You can also use our high-level visual overview for an understanding of the standards - and follow the latest developments below.

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