The International Sustainability Standards Board (ISSB) has issued its inaugural standards—IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures—ushering in a new era of sustainability-related disclosures in capital markets worldwide. The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.
And for the first time, the Standards create a common language for disclosing the effect of climate-related risks and opportunities on a company’s prospects.
ISSB issues IFRS S1 and IFRS S2
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