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Standard · IFRS Foundation (ISSB)

IFRS Sustainability Disclosure Standards (ISSB)

The ISSB's global sustainability disclosure standards — IFRS S1 on general requirements and IFRS S2 on climate.

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Our summary

The International Sustainability Standards Board (ISSB) publishes global standards for sustainability-related financial disclosures. IFRS S1 sets the general requirements, and IFRS S2 covers climate-related disclosures.

Many countries are adopting or aligning with these standards, so they increasingly shape what companies report to investors.

How auditors use it: to understand investor-focused sustainability reporting, and to assess whether the data and controls behind climate disclosures are ready for assurance.

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