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First global sustainability disclosure standards issued by the ISSB

Emmanuel Faber speaking at the IFRS Foundation Conference June 26, 2023. Photo: The IFRS Foundation/PA

Jean Hurley

4 min read
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Standards designed to ensure companies provide sustainability-related disclosures alongside financial statements in the same reporting package.

The International Sustainability Standards Board (ISSB) has issued its inaugural standards: IFRS S1 and IFRS S2. The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions in sustainable finance.

The Standards were officially launched by ISSB Chair Emmanuel Faber at the IFRS

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