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ISSB agrees on the proposed way forward for nature-related disclosures
The ISSB has agreed to propose requirements for nature-related disclosures via an IFRS Practice Statement, complementing IFRS S1 and S2. The Practice Statement will guide companies on how to provide material nature-related disclosures, drawing on the TNFD framework. An exposure draft is planned for October 2026.
International Sustainability Standards Board (ISSB)
Date Added
22 May 2026 at 08:30:45
Why it matters
This development provides practical guidance for companies on nature-related sustainability disclosures, clarifying how to comply with existing IFRS S1 requirements and minimizing disruption during global adoption.
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