ISSB | Sustainability reporting

As part of its drive towards globally consistent, comparable and reliable sustainability reporting, the International Sustainability Standards Board (ISSB) has issued its first two standards – the general standard and the climate standard¹.

This resource centre provides practical guidance to help you get ready for the new standards, capturing the latest thinking together with our insight.

Read our high-level overview for an understanding of the standards – and follow the latest developments below.

• Introducing a climate-first option (April 2023)
  
• Using other guidance to report on topics other than climate (April 2023)
• Assessing what information is material (December 2022)
• Understanding the scope of reporting | Value chain (October 2022)

• Timing of sustainability reporting (February 2023)
• Making the requirements proportionate (February 2023)
• Commercially sensitive opportunities (January 2023)
• Identifying reasonable and supportable information (January 2023)
• Disclosing judgements, assumptions and estimates (January 2023)
  
• Updating estimates in comparative information (November 2022)

• Using climate-related scenario analysis (January 2023)
• Scope 3 emissions | Disclosing data about the value chain (January 2023) 
• Disclosing greenhouse gas emissions – Scope 1, 2 and 3 (January 2023)
• Disclosing transition plans and targets (January 2023)

• Incorporating industry-specific materials (April 2023)
• Reporting financed and facilitated emissions (December 2022)

• Have you disclosed the impacts of climate-related matters clearly?
• IASB^® priorities for 2022-2026

• Interoperability between ISSB and EU requirements (January 2023)
• Talkbook | Comparing sustainability reporting proposals

• Towards global agreement on sustainability reporting
• Sustainability reporting: Time to deliver on global alignment
• Sustainability reporting will test the will of regulators
  

• April 2023 | Video and slide deck
• February 2023 | Meeting summary, video and slide deck
  
• January 2023 | Meeting summary, video and slide deck
• December 2022 | Video and slide deck 
• November 2022 | Video and slide deck
• October 2022 | Video and slide deck 
• September 2022 | Video and slide deck
• July 2022 | Video and transcript