Videos
IFRS S1 introduction
General overview of IFRS S1 presented by ISSB Vice-Chair Sue Lloyd and Acting Executive Technical Director Bryan Esterly
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IFRS S2 introduction
Key features of IFRS S2 presented by ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff—IFRS S2 Lead Caroline Clark-Maxwell
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At a glance
The IFRS Sustainability Disclosure Standards set out requirements for a company to disclose information about its sustainability‑related risks and opportunities in its general purpose financial reports. The Standards are underpinned by a set of conceptual foundations in IFRS S1.
Latest resources
Practical Guidance on building Climate Transition Plans
David Carlin, Lian Qian, Maria Salinas (D. A. Carlin and Company)
This content is owned by David Carlin, Lian Qian, Maria Salinas (D. A. Carlin and Company), Gaurav Awasthi, Ruchi Chauhan, Arindam Das (Tata Consultancy Services). The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This report on transition planning complements guidance for disclosure of transition plans (transition plans are the outcome of the transition planning process), for example the IFRS Foundation guidance document <i>Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2</i>. It distils the latest frameworks and regulatory developments into practical, actionable guidance to help entities create robust climate transition plans that support long-term business success.
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Model Guidance on Nature-related Financial Disclosures
UN Sustainable Stock Exchanges Initiative
This content is owned by UN Sustainable Stock Exchanges Initiative, Taskforce on Nature-related Financial Disclosures (TNFD). The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This Model Guidance is a template for stock exchanges to guide listed companies on how to better understand and manage their nature-related dependencies, impacts, risks, and opportunities, and prepare related disclosures. It aims to provide a globally consistent starting point for voluntary, locally adapted guidance.
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Sustainability Disclosure Landscape Report for Risk Management: Insights from climate-focused case studies
UNEP FI Risk Centre
This content is owned by UNEP FI Risk Centre. The IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
<ul>
<li>To provide case studies from both financial and non-financial institutions on the least disclosed TCFD pillars on climate risk and opportunity disclosures, climate transition plan disclosures by TPT disclosure elements, double materiality disclosures.</li>
<li>To give an overview of the latest jurisdictional uptake on sustainability disclosures by selected regions.</li>
<li>To give an overview of key disclosure standards/ frameworks and how they relate to each other.</li>
</ul>
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Further information
Additional sources of information and forums which support implementation are available via the links on the right.
