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Final Stage

In June 2023 the International Sustainability Standards Board (ISSB) issued its first two IFRS® Sustainability Disclosure Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

The Project Summary provides an overview of IFRS S1 and IFRS S2. The Feedback Statement summarises the feedback from stakeholders during the consultation on the Exposure Drafts and sets out the ISSB’s response to that feedback.

The ISSB is committed to continue supporting the implementation of IFRS S1 and IFRS S2 through activities such as developing further guidance and training materials, and establishing a Transition Implementation Group (TIG) on IFRS S1 and IFRS S2.

To receive updates on IFRS S1 and IFRS S2, follow the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures pages.