ISSB Standards Today

Global sustainability reporting is here. Companies may be reporting under IFRS^® Sustainability Disclosure Standards (also known as the ISSB^TM 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; others may be applying the full standards in the first year of adoption. Timing is critical. ISSB Standards are effective in certain jurisdictions for 2024 year ends.

These pages provide our insight, high-level guides and detailed analysis. For further practical guidance to help you get ready for the new standards, visit our ISSB Standards digital hub.