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ISSB (International Sustainability Standards Board)

Reporting & Disclosure
The 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

IFRS S1 (General Sustainability Disclosures)IFRS S2 (Climate-related Disclosures)TCFD (Task Force on Climate-related Financial Disclosures)ESG Reporting

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