New and updated resources to help companies implement IFRS S1 and IFRS S2 from 2024 onwards

Detalles

Ahead of the ISSB Standards (IFRS S1 and IFRS S2) coming into force in January 2024, the International Sustainability Standards Board (ISSB) is providing new and updated resources to help companies implement the standards. This includes enhancements to the SASB Standards and the publication of educational material to help companies apply the IFRS S2 climate standard. This work is part of ongoing work to support the implementation of the standards. The ISSB is also focused on advancing work to develop the IFRS Sustainability Disclosure Taxonomy to enable digital consumption of information when ISSB Standards are applied.