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ISSB Standards

Sustainability disclosure standards issued by the International Sustainability Standards Board in 2023: IFRS S1 on general sustainability-related financial information and IFRS S2 on climate. Many jurisdictions are adopting them.

EcoAppraise context

Investor-facing climate statements should be consistent with ISSB-based disclosures where a company reports under them.

Related terms

TCFD; Climate Risk; Materiality

Enforcement cases

ISSB issues targeted amendments to IFRS S2 to support implementation

ISSB Update April 2026: Nature-related Disclosures

IFRS Foundation publishes educational material about greenhouse gas emissions disclosure requirements in IFRS S2

IFRS Foundation publishes guidance on disclosures about transition plans

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