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IFRS Foundation resources

The IFRS Foundation has developed a range of resources to support stakeholders in implementing IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

These resources are not part of IFRS Sustainability Disclosure Standards (ISSB Standards) and do not add to or change the requirements in the Standards. They were developed to aid stakeholders' understanding of the Standards.

This page provides a curated selection of key resources and will be updated as new resources are published. These and other helpful resources can also be accessed on the supporting materials for IFRS Sustainability Disclosure Standards page.

Explore the resources by category:

  1. Key concepts and mechanisms of ISSB Standards
  2. Climate-related disclosures
  3. Industry-specific information for investors
  4. Alignment with other reporting frameworks

1. Key concepts and mechanisms of ISSB Standards

These resources will help to deepen your understanding of the key concepts and mechanisms within ISSB Standards.

Document: Sustainability-related risks and opportunities and the disclosure of material information

Published: November 2024

The ISSB Standards require companies to disclose material information about the sustainability-related risks and opportunities that could reasonably be expected to affect their prospects.

This document helps companies:

  • to identify sustainability-related risks and opportunities that could reasonably be expected to affect their prospects; and
  • to identify and disclose material information about sustainability-related risks and opportunities companies have identified.

Guidance and translations

Related resource

Webcast: Proportionality mechanisms in IFRS Sustainability Disclosure Standards

Published: January 2025

The ISSB Standards include proportionality mechanisms to support all companies, including smaller companies and those in developing marketings, in applying the ISSB Standards.

This webcast series and related factsheet help companies to understand and apply the proportionality mechanisms in IFRS S1 and IFRS S2.

View the webcast

Related resource

Webcast: Connectivity between the financial statements and sustainability-related financial disclosures

Published: December 2024

The ISSB Standards are designed to support connectivity between financial statements and sustainability-related financial disclosures to enable the provision of high-quality financial information to capital markets.

This webcast series discusses how ISSB Standards and IFRS Accounting Standards complement each other and illustrates how applying the Standards together results in complementary and connected reported information.

View the webcast

Webcasts: Current and anticipated financial effects

Published: May 2024

ISSB Standards require companies to disclose information about the current and anticipated financial effects of their sustainability-related risks and opportunities, which complements information in companies’ financial statements.

This webcast series explains the requirements in IFRS S1 and IFRS S2 to disclose current and anticipated financial effects, including the mechanisms available in the Standards to support companies in providing these disclosures.

View the webcast

Document: Disclosing information about anticipated financial effects applying ISSB Standards

Published: August 2025

This document builds on the webcast series on current and anticipated financial effects by providing:

  • an overview of the requirements related to current and anticipated financial effects and the rationale for those requirements;
  • the mechanisms that help companies to prepare disclosures about anticipated financial effects; and
  • illustrations of disclosures of information about anticipated financial effects made in accordance with the ISSB Standards. 

Guidance and translations

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2. Climate-related disclosures

These resources will help you to understand and apply climate-related disclosure requirements in IFRS S2.

Document: Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2

Published: January 2025

In the first year of applying the ISSB Standards, IFRS S2 permits a company to disclose information on its climate-related risks and opportunities only. Companies choosing to apply this transition relief are required to apply IFRS S1 insofar as the requirements relate to disclosing information about climate-related risks and opportunities.

This document helps companies to understand which requirements in IFRS S1 are applicable when a company discloses information about only climate-related risks and opportunities in accordance with IFRS S2.

Guidance and translations

Document: Greenhouse Gas Emissions Disclosure requirements applying IFRS S2

Published: May 2025

IFRS S2 requires companies to disclose information about their greenhouse gas (GHG) emissions, including Scope 1, Scope 2 and Scope 3 GHG emissions.

This document includes a series of questions and answers on the GHG emission disclosure requirements in IFRS S2, including questions about:

  • the context and reasoning underlying GHG emissions-related requirements in IFRS S2;
  • the use of the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004); and
  • specific aspects of the GHG emissions-related requirements.

Guidance

Document: Disclosing information about an entity's climate-related transition, including information about transition plans, in accordance with IFRS S2

Published: June 2025

IFRS S2 includes several disclosure requirements relating to transition planning, but does not require a company to have a transition plan.

This document provides guidance to companies on reporting high-quality information about their climate-related transition, including any transition plans, when applying the requirements IFRS S2. The guidance builds on the disclosure-specific material developed by the Transition Plan Taskforce.

Guidance

Webcast: Climate resilience and climate-related scenario analysis

Published: March 2026

IFRS S2 requires companies to disclose information that enables investors to understand the resilience of their strategy and business model to climate-related changes, developments and uncertainties—their climate resilience—and to use climate-related scenario analysis to assess their climate resilience.

This webcast and its related factsheet explain these requirements and provide information on the proportionality mechanisms that enable companies to select an approach to scenario analysis that is commensurate with their circumstances.

View the webcast

Related resource

Document: Nature and social aspects of climate-related risks and opportunities

Published: December 2024

IFRS S2 requires a company to disclose information about its climate-related risks and opportunities. Companies might identify climate-related risks and opportunities at the nexus of climate and nature (for example, those related to water or deforestation), as well as those closely associated with socioeconomic aspects (for example, those related to the just transition to a lower-carbon economy).

This document uses three examples to explain and illustrate how companies consider such ‘nature and social’ aspects of climate-related risks and opportunities when applying ISSB Standards.

Guidance

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3. Industry-specific information for investor decision-making

Industry-specific information about a company’s sustainability-related risks and opportunities provides investors with comparable, decision-useful insights. These resources will help you in disclosing industry-specific information using the ISSB industry-based guidance, which comprises the SASB Standards and the Industry-based Guidance on Implementing IFRS S2.

Document: Using ISSB Industry-based Guidance when applying ISSB Standards

Published: July 2025

This document explains the requirements in the ISSB Standards for companies: 

  • to ‘refer to and consider the applicability of’ the ISSB industry-based guidance to identify: 
    • sustainability-related risks and opportunities; and
    • information about sustainability-related risks and opportunities for disclosure; and
  • to disclose how a company has used ISSB industry-based guidance.

The guidance also highlights the ways the ISSB industry-based guidance can be a helpful resource in applying the ISSB Standards.

Guidance and translations

Document: Using the SASB Standards to meet the requirements in IFRS S1

Published: February 2024

Building on the written guidance Using ISSB Industry-based Guidance when applying ISSB Standards, this document specifically explains the role of the SASB Standards in IFRS S1 and how the SASB Standards can be used to meet the requirements in IFRS S1.

Guidance and translations

Related resources

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4. Alignment with other reporting frameworks

The ISSB Standards have reduced complexity in the disclosure landscape through harmonisation and consolidation by:

  • fully incorporating the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD);
  • building on and incorporating concepts from the Integrated Reporting Framework; and
  • ensuring interoperability between ISSB Standards and the European Sustainability Reporting Standards (ESRS).

These resources will help you to understand these relationships between these three bodies of work. 

Document: Comparison—IFRS S2 Climate-related Disclosures with the TCFD recommendations

Updated: February 2026

The requirements in IFRS S2 integrate, and are consistent with, the four core recommendations and 11 recommended disclosures published by the TCFD. This document summarises the similarities and differences between IFRS S2 and the TCFD’s core recommendations, recommended disclosures and guidance.

Guidance

Mapping tool: How to apply the Integrated Reporting Framework with IFRS S1 and IFRS S2: A mapping tool

This table maps IFRS S1 and IFRS S2 core content disclosure requirements to the Integrated Reporting Framework content elements, showing one possible way to incorporate IFRS S1 and IFRS S2 disclosures within an integrated report.

Mapping tool

Related resource

Document: ESRS—ISSB Standards Interoperability Guide

Published: May 2024

This guidance illustrates the high level of alignment between ISSB Standards and ESRS and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. The guidance also describes the alignment  of general requirements including on key concepts such as materiality, presentation and disclosures for sustainability topics other than climate.

Note: The European Commission, working with EFRAG, is in the process of simplifying the existing ESRS as part of its simplification agenda known as the EU Omnibus. The ISSB, European Commission and EFRAG will continue to work together to support implementation. 

Guidance

Related resource

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