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
Allianz advocates for reliable global data sets enabling action on environmental matters
World Economic Forum (WEF)
This content is owned by World Economic Forum (WEF). The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This World Economic Forum (WEF) case study highlights how Allianz is approaching the task of mandatory sustainability reporting. It explores the challenges and solutions involved in acquiring reliable data on sustainability-related matters, identifying and obtaining information from the value chain and ensuring that the sustainability-related data is accurate, comprehensive, timely and useful for decision-making.
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Building Trust in Sustainability Reporting and Preparing for Assurance: Governance and Controls for Sustainability Information
International Federation of Accountants (IFAC)
This content is owned by International Federation of Accountants (IFAC), We Mean Business Coalition (WMBC), Global Accounting Alliance. The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This guide highlights how a company can establish effective governance arrangements and controls to build confidence in sustainability information. The guide aims to enable sustainability disclosures to be issued concurrently with financial statements, reduce the likelihood of modified assurance conclusions or audit opinions and, not least, meet investors’ expectations that sustainability reporting is prepared with the same rigor and ethical approach as financial statements.
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BHP’s approach to Scope 3 reporting supports progress towards value chain decarbonisation
World Economic Forum (WEF)
This content is owned by World Economic Forum (WEF). The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This case study, produced by the World Economic Forum (WEF), sheds light on how BHP is approaching the reporting of Scope 3 greenhouse gas emissions, as well as climate-related risks and opportunities, in the light of emerging new standards including those published by the IFRS Foundation.
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Further information
Additional sources of information and forums which support implementation are available via the links on the right.
