As part of its drive towards globally consistent, comparable and reliable sustainability reporting, the International Sustainability Standards Board (ISSB) is developing IFRS® Sustainability Disclosure Standards. Companies will need to implement these standards rapidly, so they need to start preparing now.
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 and our detailed guide for an understanding of the proposed standards – and follow the latest developments below.
Latest status
Getting into more detail
- Using other guidance to report on topics other than climate New
- Assessing what information is material (December 2022)
- Understanding the scope of reporting | Value chain (October 2022)
- Timing of sustainability reporting New
- Making the requirements proportionate New
- 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)
- February 2023 | Video and slide deck
- January 2023 | 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
Resource centres
© 2023 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.