Supporting materials for IFRS Sustainability Disclosure Standards

The International Sustainability Standards Board (ISSB) issued its inaugural standards—IFRS S1 and IFRS S2—on 26 June 2023. The Standards have ushered in a new era of sustainability-related financial disclosures in capital markets worldwide.

Click on a Sustainability Disclosure Standard below to see information about all the ISSB’s activities and educational material to support application of that Sustainability Disclosure Standard. You will also find a link to the Standard issued. The Standards are also available through the IFRS Sustainability Standards Navigator.

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