IFRS S1 requires an entity to disclose information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term (collectively referred to as ‘sustainability-related risks and opportunities that could ...

Jun 26, 2023 · The International Sustainability Standards Board (ISSB) has today issued its inaugural standards —IFRS S1 and IFRS S2—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.

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information together with its accompanying documents is issued by the International Sustainability Standards Board (ISSB).

On 26 June 2023 the International Sustainability Standards Board (ISSB) released its first two International Sustainability Disclosure Standards (IFRS SDS or the Standards) that become efective for periods beginning on or after 1 January 2024.

On 26 June 2023, the ISSB issued two inaugural IFRS Sustainability Disclosure Standards, which are effective for annual reporting periods beginning on or after 1 January 2024: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

From the IFRS Institute – March, 14, 2025. Authors: Julie Santoro and Catarina Vieira. Preparer needs shaping priorities. It’s been almost two years since the International Sustainability Standards Board (ISSB) published its first two standards: IFRS S1 (General Requirements for Sustainability-related Disclosures) and IFRS S2 (Climate-related Disclosures).

Jun 26, 2023 · The ISSB has issued IFRS S1, 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2, 'Climate-related Disclosures'.

Aug 9, 2023 · IFRS S1 provides the basic requirements for sustainability disclosures, which should be used with IFRS S2 as well as the future Standards the ISSB releases. The Standard: requires disclosure of material information about sustainability-related risks and opportunities with the financial statements, to meet investor information needs

Learn about the ISSB standards IFRS S1 and S2, their impact on global sustainability reporting, and practical tips for implementation.

In January 2025, the ISSB published three webcasts to help preparers understand the proportionality mechanisms in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, and how an entity may apply these mechanisms when preparing specific disclosures. The proportionality mechanisms …