Videos
IFRS S1 introduction
General overview of IFRS S1 presented by ISSB Vice-Chair Sue Lloyd and Acting Executive Technical Director Bryan Esterly
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IFRS S2 introduction
Key features of IFRS S2 presented by ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff—IFRS S2 Lead Caroline Clark-Maxwell
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At a glance
The IFRS Sustainability Disclosure Standards set out requirements for a company to disclose information about its sustainability‑related risks and opportunities in its general purpose financial reports. The Standards are underpinned by a set of conceptual foundations in IFRS S1.
Latest resources
ISSB issues targeted amendments to IFRS S2
EY
This content is owned by EY. The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
The ISSB issued targeted amendments to IFRS S2 <i>Climate-related Disclosures</i> in relation to Greenhouse Gas (GHG) emissions disclosure requirements.
These Amendments to were issued in response to challenges faced by stakeholders when implementing IFRS S2 and aim to support its application by reducing complexity and the cost of applying specific GHG emissions disclosure requirements in IFRS S2.
This publication summarises what you need to know.
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Practical lessons learned from the first year of ISSB reporting
EY
This content is owned by EY. The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This video outlines key lessons from the first year of ISSB reporting to help preparers with their sustainability journey. In this video, EY professionals discuss some of the matters entities may find helpful in planning and preparing for their next sustainability report applying ISSB standards, IFRS S1 <i>General Requirements for Disclosure of Sustainability-related Financial Information</i> and IFRS S2 <i>Climate-related disclosures</i>. Topics covered include: defining the reporting entity; materiality; current and anticipated financial effects; climate resilience and scenario analysis; and judgement and measurement uncertainties.
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Practical Guidance on building Climate Transition Plans
David Carlin, Lian Qian, Maria Salinas (D. A. Carlin and Company)
This content is owned by David Carlin, Lian Qian, Maria Salinas (D. A. Carlin and Company), Gaurav Awasthi, Ruchi Chauhan, Arindam Das (Tata Consultancy Services). The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This report on transition planning complements guidance for disclosure of transition plans (transition plans are the outcome of the transition planning process), for example the IFRS Foundation guidance document <i>Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2</i>. It distils the latest frameworks and regulatory developments into practical, actionable guidance to help entities create robust climate transition plans that support long-term business success.
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Further information
Additional sources of information and forums which support implementation are available via the links on the right.
