The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The IFRS Foundation Trustees, responding to an urgent demand for transparent financial-related sustainability disclosures by companies, created the International Sustainability Standards Board (ISSB). The Trustees also agreed that it would be important to build on sustainability disclosure standards that had already been created and to work with the organisations that created these standards.
To do so, the Foundation agreed to consolidate with the Value Reporting Foundation (VRF) and to build on and evolve the SASB Standards, a set of industry-based sustainability disclosure standards previously maintained by the VRF that help businesses and investors connect on the financial impacts of sustainability.
When the VRF merged with the IFRS Foundation in August 2022, all active SASB Standards projects were transferred from the SASB Standards Board to the IFRS Foundation. The ISSB will use feedback from its planned consultation on its future priorities to develop a detailed delivery plan for these projects.
The links below will take you to more information about the projects.
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