Skip to content (Press enter)

Knowledge hub

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
Watch video
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
Watch video
View more videos Arrow right
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
Introduction to IFRS S1 and IFRS S2
EY
This content is owned by EY and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This publication, issued by EY, serves to provide preparers with an understanding on how to apply IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2), going into detail about the requirements of IFRS S1 and IFRS S2.
View resource
Sustainability Reporting Alert: Climate-related Scenario Analysis
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.
CPA Canada’s alert helps readers enhance their knowledge of climate-related scenario analysis and introduces the disclosure requirements as defined under IFRS S2 on this topic.
View resource
Transition to integrated reporting: A guide to getting started
IFRS Foundation
This content is owned by IFRS Foundation and the IFRS Foundation is not responsible for its accuracy. Your use of the content is subject to the disclaimer.
This Guide provides a phased approach for implementing the Integrated Reporting Framework and helps preparers understand how IFRS Sustainability Disclosures can be taken into account in their reporting journey. 
View resource
View all resourcesArrow right