IFRS Foundation webcast highlights importance of industry-specific disclosures to investors

Educational material explains how companies can use the SASB Standards to meet the requirements in IFRS S1

The ISSB has today published a webcast highlighting the importance of industry-specific disclosures to investors, as well as educational material designed to help companies using the SASB Standards to meet the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.

Industry-specific information provides investors with comparable, decision-useful insights 

In the webcast, Elizabeth Seeger, ISSB member; Richard Manley, Chief Sustainability Officer for CPP Investments and Chair of the ISSB Investor Advisory Group; and Takeo Omori, Head of Stewardship Group at Asset Management One discuss key reasons why investors use industry-specific information in their analysis and decision-making, and why industry-specific requirements are an important feature of the ISSB Standards. 

Watch the webcast and hear first-hand the perspectives of global investors on industry-based disclosures.

SASB Standards help companies meet the requirements in IFRS S1

IFRS S1 requires a company to disclose material information about all sustainability-related risks and opportunities that could reasonably be expected to affect the company’s cash flows, its access to finance or cost of capital over the short, medium or long term.  

To help companies meet these requirements, the ISSB points to the SASB Standards as a source of guidance for sustainability-related risks and opportunities beyond climate (which is addressed through IFRS S2). Currently used by over 3,000 companies and investors in over 80 jurisdictions around the globe, the SASB Standards cover a full range of industries and information tailored to the needs of investors and provide a cost-effective way for companies to provide useful, comparable disclosures. 

Read the educational material detailing how companies can refer to and consider the content in the SASB Standards to meet the requirements in IFRS S1.