IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information was issued by the ISSB on 26 June 2023 and has an effective date of 1 January 2024.
The ISSB has undertaken a number of activities to support consistent application of the Standard. You can find information about all these activities by following the links below. This includes educational materials prepared since the Standard was issued, sources of guidance, information about the upcoming activities of the Transition Implementation Group (TIG) and information about the ISSB Knowledge Hub.
The ISSB has established a Transition Implementation Group (TIG) to support the implementation of IFRS S1 and IFRS S2. Details about the TIG including terms of reference and submission guidelines for stakeholder questions can be found here.
In applying IFRS S1 companies are required to consider the SASB Standards to identify risks and opportunities. SASB Standards are available to download.
Companies may refer to and consider the applicability of:
The IFRS Foundation offers a broad range of products and services to enhance global sustainability disclosures, including supporting the widespread adoption and implementation of IFRS Sustainability Disclosure Standards and integrated reporting. Other resources can be found here.