The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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The other tabs on this page will give you context around the Standard. In About you will find a brief summary and the history of the Standard, alongside related active and completed projects and other related information. In News you will find recent news announcements regarding the Standard, including meetings about projects which might affect the Standard.Sign in
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