In June 2023, the ISSB published IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. IFRS S1 and IFRS S2 build on the industry-based SASB Standards; when used together, IFRS S1, IFRS S2 and the SASB Standards can support comprehensive sustainability disclosure.
Asset managers, asset owners, data and research firms and corporate reporting software providers can use IFRS S1, IFRS S2, SASB Standards and/or the Sustainable Industry Classification System® (SICS®) to focus their processes and products on the ESG information that matters to investors.
We offer licensing opportunities to help organisations secure the rights to incorporate IFRS S1, IFRS S2 and/or SASB Standards into their systems, products or services. See a list of licensee organisations.
If you are interested in licensing our Standards, and for any licensing-related queries, please contact us via the form below.
The ISSB Standards can be used for free for personal non-commercial use, such as corporate disclosure. Any other use, such as reporting software, investment analysis, data services, and product development is not permitted without written consent.
If you are a jurisdictional authority (e.g. national standard-setter, regulator, government body, stock exchange etc) and would like to enquire about using IFRS Sustainability Disclosure Standards or SASB Standards, please contact the Translation, Adoption and Copyright team.
Organisations licensing the SASB Standards also have access to the SASB Standards Navigator, an online portal that allows users to quickly view and filter through the SASB Standards. If you work for a licensing organisation and would like access, please fill out this form, and we’ll follow up with more details when we have reviewed your request.
The following PDFs provide further details about our licensing products: