The Corporate Reporting Webinar Series offers a deep dive into the International Sustainability Standards Board's (ISSB) two proposed standards, one on general requirements for sustainability-related disclosures and one on climate-related disclosures. We discuss how companies can start the ground work, data gathering and processes for ISSB reporting by using tools already widely available for businesses and investors.
The series consists of three parts:
Experts discuss current good practice and how companies can prepare for the ISSB’s global baseline of disclosure requirements, including with the help of the SASB Standards, TCFD recommendations and CDSB guidance. We also discuss how the Integrated Reporting Framework can connect sustainability and business performance, and how effective processes and controls can enable investor-grade disclosure that is consistent and reliable.
With a strong focus on education and practical application, the webinar series provides resources and insights for high-quality sustainability disclosure.
The recordings below are available to registered users of ifrs.org. If you don't have an account, you can create one here.
Part 1: Better information for better decisions—Introduction to investor-focused sustainability disclosure
The first episode of the series provides an overview of the concepts in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, including how companies can meet the information needs of investors and the ISSB's approach to financial materiality. The session explores links to other materials, including how the SASB Standards in IFRS S1 are used and how TCFD architecture is part of the framework of IFRS Sustainability Disclosure Standards.
Part 2: Any size or stage—Getting started on climate disclosure
The second episode of the series focuses on IFRS S2 Climate-related Disclosures, including what climate-related information investors need and the best way for companies to gather and report it. Considering extensive market feedback, we discuss how phasing and scaling will help companies of any size or stage of development.
An expert panel discusses how companies are approaching transparency around climate-related risks and opportunities, and how starting now with the SASB Standards, TCFD recommendations and CDSB guidance can support ISSB disclosure in the future, as well as how the ISSB is aligning with different rules and standards such as those in the EU and US.
Part 3: Connectivity and controls—the path to investor-grade disclosure
The last episode of the series dives deep into connectivity between sustainability disclosure and financial statements, and how this is articulated in IFRS S1.
The session explores the ISSB’s December announcement around describing the concept of sustainability and financial value creation. With the Integrated Reporting Framework as a key focus, the expert panel discusses how it helps drive connectivity in both standard-setting and disclosure. We also address how preparers can raise the quality of sustainability disclosure through internal controls and assurance.