The ISSB has led the development of multiple resources linked to the new Standards. This work will continue and the list will be updated as new resources are published.
IFRS S1 prescribes how an entity prepares and reports its sustainability-related financial disclosures. It sets out general requirements for the content and presentation of those disclosures so that the information disclosed is useful to users in making decisions relating to providing resources to the entity.
Access IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
The ISSB has undertaken a number of activities to support consistent application of the Standard. Find information about all these activities.
Access supporting materials for IFRS S1.
IFRS S2 sets out the requirements for disclosing information about an entity’s climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term.
Access IFRS S2 Climate-related Disclosures.
The ISSB has undertaken a number of activities to support consistent application of the Standard. Find information about all these activities.
Access supporting materials for IFRS S2.
This resource applies a question-and-answer format to:
This resource discusses what taking over monitoring from the TCFD means and how preparers can make the transition over to IFRS Sustainability Disclosure Standards from the TCFD.
This resource has been developed to illustrate the areas of interoperability between GRI 305: Emissions 2016 (GRI 305) and IFRS S2 Climate-related Disclosures (IFRS S2) that a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both Standards.
Read Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.
These integrated reporting FAQs provide practical insights about the fundamental concepts, guiding principles and content elements of the Integrated Reporting Framework, as well as the relationship between the Framework and the IFRS Sustainability Disclosure Standards and other tools in the corporate reporting ecosystem.
Read the integrated reporting frequently asked questions.
This interactive tool aims to show preparers one possible way to incorporate IFRS S1 and IFRS S2 disclosures within an integrated report.
Access the mapping tool.
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.
Access the Guide.