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Global sustainability reporting is here.

Companies may be reporting under IFRS® Sustainability Disclosure Standards because:

  • they are required to (either by national regulators or by their investors);
  • they have chosen to adopt voluntarily; or
  • as a global passport to address diverse jurisdictional requirements. 

Some companies may be prioritising climate-related disclosures, while others may be applying the full standards in the first year of adoption.

Timing is critical. With the publication of the final standards, business leaders have the clarity they need to begin implementation in earnest.

These pages provide our insight, high-level guides and detailed analysis to help inform your reporting strategy. They also include guides to the European Sustainability Reporting Standards (ESRSs), effective for many companies from 1 January 2024.

For further practical guidance to help you get ready for the new standards, visit our Sustainability reporting resource centre.

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