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Preparers' guide to the IFRS Sustainability Disclosure Standards

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.
Material information Arrow right Fair presentation Arrow right Reporting entity Arrow right Information related to a company’s value chain Arrow right Connected information Arrow right
Latest resources
Introduction to IFRS S1 and IFRS S2
EY
This content is owned by EY and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This publication, issued by EY, serves to provide preparers with an understanding on how to apply IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2), going into detail about the requirements of IFRS S1 and IFRS S2.
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Sustainability Reporting Alert: Climate-related Scenario Analysis
CPA Canada
This content is owned by CPA Canada and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
CPA Canada’s alert helps readers enhance their knowledge of climate-related scenario analysis and introduces the disclosure requirements as defined under IFRS S2 on this topic.
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Transition to integrated reporting: A guide to getting started
IFRS Foundation
This content is owned by IFRS Foundation and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This Guide provides a phased approach for implementing the Integrated Reporting Framework and helps preparers understand how IFRS Sustainability Disclosures can be taken into account in their reporting journey. 
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Further information
Additional sources of information and forums which support implementation are available via the links on the right.
Education, membership and licensing Arrow right Partnership Framework for Capacity Building Arrow right Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards Arrow right Transition Implementation Group on IFRS S1 and IFRS S2 Arrow right