The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) on 3 November 2021 at COP26 in Glasgow, following strong market demand for its establishment.

IFRS Sustainability Disclosure Standards (currently IFRS S1 and IFRS S2) are designed to be applied together and alongside future Standards issued by the ISSB. IFRS S1 and IFRS S2 include reporting requirements across four content areas: governance; strategy; risk management; and metrics and targets.

2021年11月3日 · The ISSB works in close cooperation with the IASB, ensuring connections between IFRS Accounting Standards and IFRS Sustainability Disclosure Standards. Each board is independent, and their Standards complement each other to provide investors and other capital market participants with comprehensive information to meet their needs.

As more countries adopt IFRS® Sustainability Disclosure Standards, implementation and interoperability are top of mind for preparers.

The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability -related financial reporting standards to meet …

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.

国际可持续发展准则理事会（International Sustainability Standards Board，ISSB）是国际独立的标准制定机构，由国际财务报告准则基金会（IFRS）发起组建，于2021年11月3日在第26届联合国气候变化大会上 正式启动，旨在制定与国际财务报告准则（ International Financial Reporting ...

2022年7月28日 · In response to this market demand, in November 2021 the IFRS Foundation Trustees announced the formation of the International Sustainability Standards Board (ISSB) to develop—in the public interest—a global baseline of high-quality sustainability disclosure standards to meet investors’ information needs.

As part of its drive towards globally consistent, comparable and reliable sustainability reporting, the International Sustainability Standards Board (ISSB) has issued the first two IFRS ® Sustainability Disclosure Standards – the general standard and the climate standard 1.

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.