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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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Webcast on the importance of industry-specific disclosures to investors
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In this 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.
The two investors share their perspectives on the benefits of industry-specific disclosures. Seeger explains why industry-specific requirements are an important feature of the ISSB Standards, and how the SASB Standards can help companies meet those requirements in a cost-effective way.
Read the educational material about IFRS S1, which details how companies can refer to and consider the content in the SASB Standards to meet the requirements in IFRS S1.
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Supporting materials for IFRS S1
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