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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.

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

This section provides a summary of ISSB’s discussions and planned actions from September 2022 to April 2023. Further updates are expected to reflect final standards.

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