New and updated resources to help companies apply IFRS S1 and IFRS S2 from 2024
14 December 2023
Ahead of the ISSB Standards—IFRS S1 and IFRS S2—coming into effect in January 2024, the International Sustainability Standards Board (ISSB) is providing new and updated resources to help companies apply the Standards.
This includes enhancements to the SASB Standards, and the publication of educational material to help companies apply the climate standard, IFRS S2. This work is part of ongoing work to support the implementation of the Standards. The ISSB is also focused on advancing work to develop the IFRS Sustainability Disclosure Taxonomy to enable the digital consumption of information when the ISSB Standards are applied.
