The International Sustainability Standards Board expects on 31 March 2022 to publish:

  • Exposure Draft Proposed IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
  • Exposure Draft Proposed IFRS S2 Climate-related Disclosures.

The documents will be available to download from the Open for comment section and from their project pages, General Sustainability-related Disclosures and Climate-related Disclosures. To comment on the Exposure Drafts you will need to have an IFRS Foundation account, which can be created here.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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Sustainability disclosure standards