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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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About us How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards Annual reports

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Supporting materials for IFRS Sustainability Disclosure Standards
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
An in-depth explainer: IFRS S1

An in-depth explainer: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

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IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information—An In-depth Explainer with the ISSB

ISSB Vice-Chair Sue Lloyd and ISSB Acting Executive Technical Director Bryan Esterly shared a detailed overview of IFRS S1 in this webinar.

IFRS S1 provides a set of overarching disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term.

Access a transcript of the webinar here.

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