ISSB (International Sustainability Standards Board)
Reporting & DisclosureThe ISSB was established by the IFRS Foundation in 2021 to develop a global baseline of sustainability disclosure standards for capital markets. IFRS S1 (General Sustainability Disclosures) and IFRS S2 (Climate-related Disclosures) are effective from January 2024 and build on the TCFD framework. They focus on enterprise value and investor decision-usefulness. The UK, Australia, Brazil, Japan, Nigeria, and others are adopting ISSB standards into national regulation.
Related Terms
More in Reporting & Disclosure
ESG Reporting
ESG reporting is the disclosure of environmental, social, and governance data by…
BRSR (Business Responsibility and Sustainability Reporting)
BRSR is India's mandatory sustainability reporting framework prescribed by SEBI for the…
BRSR Core
BRSR Core is a subset of SEBI's Business Responsibility and Sustainability Reporting…
CSRD (Corporate Sustainability Reporting Directive)
The EU Corporate Sustainability Reporting Directive replaces the Non-Financial Reporting Directive (NFRD)…
ESRS (European Sustainability Reporting Standards)
The European Sustainability Reporting Standards are the detailed reporting standards underpinning the…
IFRS S1 (General Sustainability Disclosures)
IFRS S1 requires companies to disclose information about sustainability-related risks and opportunities…
Need expert help with ISSB (International Sustainability Standards Board)?
RSustain provides advisory, assurance, and digital tools across ESG, carbon, and environmental management.
Start a Conversation