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Preparers' guide to the IFRS Sustainability Disclosure Standards

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
Sustainability Innovation Lab (SIL)
Global Reporting Initiative (GRI)
This content is owned by Global Reporting Initiative (GRI) and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
The Global Reporting Initiative (GRI) has launched the Sustainability Innovation Lab (SIL), in partnership with the IFRS Foundation as its Convening Partner. The SIL is being established to enable companies to meet their evolving sustainability disclosure requirements, fostering professional development, training, practical solutions and innovative thinking, bringing together global and local partners to advance capabilities for reporting using the GRI Standards and the IFRS Sustainability Disclosure Standards.
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Scope 3 greenhouse gas (GHG) emissions—Are they on your radar?
CPA Canada
This content is owned by CPA Canada and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This report provides insight into what boards of directors can do to prepare for the rising expectations surrounding scope 3 GHG emissions.
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Transition Plans Training Tool
UN Sustainable Stock Exchanges Initiative
This content is owned by UN Sustainable Stock Exchanges Initiative and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This tool has been developed as a part of SSE’s Toolkit on Sustainability-Related Financial Disclosures, given that transition plans are identified by IFRS S2 for climate-related disclosures as an important component of strategy disclosures. It provides a brief overview of what transition plans are, how they relate to the IFRS Sustainability Disclosure Standards and the key source of guidance on using and disclosing on transition plans.
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Further information
Additional sources of information and forums which support implementation are available via the links on the right.