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About the IFRS Sustainability Standards Advisory Forum (SSAF)

The G20 and other relevant global bodies have emphasised the importance of working towards a comprehensive global baseline of sustainability-related reporting, and called upon the IFRS Foundation to formally work with jurisdictions to achieve this goal.

The objective of the IFRS Sustainability Standards Advisory Forum (SSAF) is to provide an advisory forum where members can constructively contribute towards the achievement of the International Sustainability Standards Board's (ISSB) goal of developing standards that provide a comprehensive global baseline of sustainability-related disclosures that is interoperable with jurisdictional standards on sustainability reporting. More particularly, the SSAF has been established to:

  • support the Foundation and the ISSB in its objectives, and contribute towards the development, in the public interest, of high-quality, understandable, enforceable and globally accepted IFRS Sustainability Disclosure Standards that meet the information needs of the capital markets and that facilitate interoperability with jurisdictional requirements to meet wider stakeholder information needs;
  • formalise and streamline the ISSB’s collective engagement with the global community of relevant jurisdictional and regional bodies in its standard-setting to ensure that a broad range of national and regional input on major technical issues related to the ISSB’s standard-setting are discussed and considered; and
  • facilitate effective technical discussions on standard-setting issues, primarily on issues on the ISSB’s work plan but which may include other issues that have major implications for the ISSB’s work, with representatives at a high level of professional capability and with significant knowledge of their jurisdictions/regions.