Insights

Are you ready for the new era of sustainability reporting?

ISSB publishes its first IFRS Sustainability Disclosures Standards.

With the issuance of the International Sustainability Standards Board’s (ISSB) new standards, organizations are looking to navigate a new era of reporting on climate and sustainability performance.

The new standards pave the way for high-quality, transparent, and reliable reporting by companies on climate and other environmental, social and governance (ESG) matters.

IFRS S1 & S2

The General Requirements for Disclosure of Sustainability-related Financial Information, known as IFRS S1, provides principles for sustainability-related disclosures, including an overall requirement to report on the sustainability-related risks and opportunities that could affect a company’s short, medium, and long-term performance.

IFRS S2-Climate-related Disclosures require companies to disclose information about climate-related risks and opportunities. This is the first of many thematic standards, with others expected on topics such as biodiversity, human capital, and human rights.

Find out what actions you should take now.

Download the placemats to understand the implications of the newly issued ISSB standards and learn more about how Deloitte can support your future reporting efforts.

For more information, download the iGAAP in Focus – Sustainability reporting: ISSB publishes first IFRS Sustainability Disclosure Standards newsletter which outlines the requirements.

Sustainability Reporting - ISSB publishes its first IFRS Sustainability Disclosure Standards
Did you find this useful?
Sustainability services

 Full scope of Sustainability related services from strategy through to assurance.

Constructing a Sustainable Future in the Middle East

Towards the end of 2019, at the United Nations Climate Change (COP25) conference, the UN Secretary-General António Guterres warned that a “point of no-return” on climate change is “in sight and hurtling toward us.”