ISSB proposes a Practice Statement on Nature-related Disclosures

The ISSB’s Exposure Draft (ED) proposes a Practice Statement to help companies apply IFRS S1 to nature-related risks and opportunities.

On 22 October 2026, the International Sustainability Standards Board (ISSB) issued an Exposure Draft proposing IFRS Sustainability Disclosure Practice Statement 1 Nature-related Disclosures. The proposals are intended to support companies in applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information to nature-related risks and opportunities. The proposals draw on the Taskforce on Nature-related Financial Disclosures framework and support proportionate implementation.

Comments are due by 19 February 2027.

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