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Introduction to IFRS S1 and IFRS S2 Updated June 2025
This updated publication considers reporting requirements for sustainability-related financial information and climate-related disclosures.
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 edition has been updated to include further guidance for disclosure information required by ISSB standards.
Refer to the section titled ‘IFRS sustainability disclosure standards’ in International GAAP 2026. Please visit International GAAP® 2026