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About the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG)
The TIG discusses, in a public forum, implementation questions that arise when companies implement IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures (the new Standards).
Purpose of the TIG
- To solicit, analyse and discuss stakeholder questions arising from implementation of the new Standards.
- To inform the ISSB about those implementation questions, which will help the ISSB determine what, if any, action will be needed to address those questions.
- To provide a public forum for stakeholders to learn about the new Standards from others involved with implementation.
Operating procedures
The TIG will periodically meet in public to discuss potential questions arising from the implementation of the new Standards. Questions could be submitted by any stakeholder based on the submission guidelines.
Each submission will be evaluated to identify questions for discussion at TIG meetings. A log of submissions, meeting agendas and discussion summaries will be posted on the meetings page.
During the meetings, the TIG members share their views on the issues. The TIG does not issue any authoritative guidance.
