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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 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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Webcasts: Current and anticipated financial effects

The IFRS Foundation has produced two new webcasts featuring ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff Member Gabriel Benedict.

The webcasts form educational material on disclosure requirements related to the current and anticipated effects of sustainability-related risks and opportunities on a company’s financial performance, financial position and cash flows.

Access the Standards to find out more about the requirements on current and anticipated financial effects.

Part one: overarching requirements and current financial effects

In this webcast, Sue Lloyd and Gabriel Benedict explain the overarching requirements for disclosing current and anticipated financial effects in IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. They also provide an in-depth look at requirements related to the current reporting period.

Part two: anticipated financial effects and mechanisms for application and proportionality

In this webcast, Sue Lloyd and Gabriel Benedict discuss disclosure requirements related to effects of sustainability-related risks and opportunities over the short, medium and long term. They also cover the mechanisms available in the ISSB Standards to facilitate application and address proportionality of the disclosure requirements.

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Webcasts: Current and anticipated financial effects

Part one: overarching requirements and current financial effects

Part two: anticipated financial effects and mechanisms for application and proportionality

Part one: overarching requirements and current financial effects

Part two: anticipated financial effects and mechanisms for application and proportionality

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