ISSB | Sustainability reporting

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 standard¹.

This resource centre provides practical guidance to help you get ready for the new standards, capturing the latest thinking together with our insight.

Our First Impressions publication provides detailed insight on the key impacts of the standards, using illustrative examples, and includes how companies might apply them. You can also use our high-level visual overview for an understanding of the standards - and follow the latest developments below.

• A climate-first option
• Using other guidance to report on topics other than climate
• Assessing what information is material
  
• Understanding the scope of reporting | Value chain

• Timing of sustainability reporting
• Making the requirements proportionate
• Commercially sensitive opportunities
• Identifying reasonable and supportable information
  
• Disclosing judgements, assumptions and estimates
  
• Updating estimates in comparative information

• Using climate-related scenario analysis
• Scope 3 emissions | Disclosing data about the value chain
  
• Disclosing greenhouse gas emissions 
  
• Disclosing transition plans and targets

• Incorporating industry-specific materials
• Reporting financed and facilitated emissions

• Have you disclosed the impacts of climate-related matters clearly?
• IASB^® priorities for 2022-2026

• Talkbook | Comparing sustainability reporting requirements
  

• Five things you need to know about the SASB Standards
• ESG reporting | TCFD to ISSB 
• Connected climate reporting
• Now is the time to get ready for new sustainability reporting standards
• Greenhouse gas emissions | Making standard setting fit for the future
• Comparing international, EU and US sustainability reporting proposals

• June 2023 | Video
• April 2023 | Video and slide deck
  
• February 2023 | Video and slide deck
  
• January 2023 | Video and slide deck
• December 2022 | Video and slide deck 
• November 2022 | Video and slide deck
• October 2022 | Video and slide deck 
• September 2022 | Video and slide deck
• July 2022 | Video and transcript