Sustainability Reporting

Sustainability Reporting
Who is the International Sustainability Standards Board (ISSB)

The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board on 3 November 2021 at COP26 in Glasgow, following strong market demand for its establishment. The ISSB is developing - in the public interest - standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets. The ISSB will be launching its first IFRS Sustainability Disclosure Standards, IFRS S1 and IFRS S2 on 26 June 2023.

IFRS International Sustainability Standards Board Website

Global Baseline of Sustainability

ISSB Sustainability Disclosure Standards – IFRS S1 & S2

ISSB Updates

Resources from the audit firms on the IFRS Sustainability Disclosure Standards

Events and Insights

Related Standards

Questions and Answers

Request for comments

Media and Press Releases