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Introduction to IFRS S1 and IFRS S2
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, issued by the ISSB in June 2023, are the first IFRS sustainability disclosure standards. IFRS S1 sets out the general requirements for a complete set of sustainability-related financial disclosures. IFRS S1 is designed to be applied in conjunction with IFRS S2, which is a topic-based standard that specifies disclosures relating to climate.
This updated edition uses real-life examples to illustrate practices that could be a starting point for disclosing information required by ISSB standards.
Refer to the section titled ‘IFRS sustainability disclosure standards’ in International GAAP 2025. Please visit International GAAP® 2025 - The global perspective on IFRS