IFRS Sustainability Disclosure Standards

Financial reporting - sustainability - International Sustainability Standards Board (ISSB).

IFRS Sustainability Disclosure Standards are designed to set a global baseline for sustainability reporting.

They are developed and published by the International Sustainability Standards Board (ISSB).

See also

• European Financial Reporting Advisory Group (EFRAG)
• European Sustainability Reporting Standards (ESRS)
• IFRS Foundation
• IFRS S1
• IFRS S2
• IFRS Sustainability Disclosure Taxonomy
• International Accounting Standards (IAS)
• International Accounting Standards Board (IASB)
• International Financial Reporting Interpretations Committee
• International Financial Reporting Standards (IFRS)
• International Financial Reporting Standards Foundation (IFRS Foundation)
• International GAAP
• International Sustainability Standards Board (ISSB)
• Interoperability
• Sustainability

Other resources

• ESRS-ISSB Standards - Interoperability Guidance - 2024 - EFRAG - IFRS Foundation

• International Sustainability Standards Board - about us
• ISSB could help unify fragmented sustainability standards