The Q1 2026 episode of the Implementation Insights podcast from the International Sustainability Standards Board (ISSB) is now available.
ISSB Vice-Chair Sue Lloyd joins ISSB Technical Staff Greg Bartholomew and Sara Macferran:
- to discuss some of the resources available to support companies applying ISSB Standards; and
- to outline ways in which the ISSB is working to support implementation.
Materials covered include:
- Sustainability-related risks and opportunities and the disclosure of material information educational material and webcast series;
- Proportionality mechanisms in ISSB Standards factsheet and webcast series;
- Applying IFRS S1 when Reporting Only Climate-related Disclosures in Accordance with IFRS S2;
- Greenhouse Gas Emissions Disclosure Requirements Applying IFRS S2 Climate-related Disclosures;
- Disclosing Information about an Entity’s Climate-related Transition, including Information about Transition Plans, in Accordance with IFRS S2;
- Disclosing Information about Anticipated Financial Effects Applying ISSB Standards; and
- Using ISSB Industry-based Guidance, including SASB Standards, when Applying ISSB Standards.
These materials, along with additional resources, are accessible via the ISSB Standards application support page.
The presenters also discuss agenda papers for the Transition Implementation Group November 2025 meeting. These papers can serve as a resource to help with implementation questions.
You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and our YouTube channel.
Followable tags
Applying IFRS Sustainability standards
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures
