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The International Sustainability Standards Board (ISSB) Framework: A Technical Deep Dive

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IFRS S1: Summary and Implications for Sustainability Reporting

Introduction: The International Financial Reporting Standards (IFRS) are globally recognized accounting standards that guide the preparation and presentation of financial statements. In response to the growing importance of sustainability-related inform...


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IFRS Sustainability Disclosure Taxonomy

SUSTAINABILITY TAXONOMY

ISSB has published staff draft of the IFRS Sustainability Disclosure Taxonomy for comment. The purpose of this feedback request is to support the development of proposals for the IFRS Sustainability Disclosure Taxonomy...


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ISSB Introduction

International Sustainability Standards Board

On 3 November 2021, the IFRS Foundation Trustees announced the creation of a new standard-setting board—the International Sustainability Standards Board (ISSB)—to help high quality, transparent...