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Aug 29, 2023

What the finalized ISSB Standards mean for companies

Following the launch of the ISSB’s IFRS S1 and IFRS S2 standards in summer, what is the likely impact for corporates – and how can companies prepare? Noemi Distefano reports
The International Sustainability Standards Board (ISSB) published its first two global sustainability reporting standards in June this year. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures aim to set a baseline level of disclosure to meet global market needs. Unconventionally, the standards were launched in a series of events hosted by partners of the ISSB in locations around the world including Frankfurt, New

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