type: industry-standard name: ISSB IFRS S1 / S2 title: ISSB — IFRS S1 and S2 slug: issb-ifrs-s1-s2 companyCount: 0 description: The International Sustainability Standards Board’s IFRS S1 (general sustainability disclosures) and S2 (climate-related disclosures) are the global baseline for sustainability reporting, absorbing the earlier TCFD framework. Adopted or being adopted by regulators across dozens of jurisdictions, they define what a company must disclose about climate risk, transition plans and emissions — and, like every framework in this space, they specify content rather than an interchange format. tags:
- Climate
- Sustainability
- Disclosure
- Reporting
- Standard common:
- type: Website url: https://www.ifrs.org/groups/international-sustainability-standards-board/
- type: Specification url: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ url: https://www.ifrs.org/groups/international-sustainability-standards-board/ yearCreated: 2021 alternativeNames:
- ISSB
- IFRS S1
- IFRS S2
- TCFD successor
