LONDON – The International Sustainability Standards Board (ISSB) has published its first standards which it hopes will usher in a new era of sustainability-related disclosures by companies to investors.
The first standards — IFRS S1 and IFRS S2 — seek to create a common language for disclosing the effect of climate-related risks and other sustainability information on a company’s prospects.
IFRS S1 provides a set of disclosure requirements to enable companies to communicate to investors about sustainability-related risks and opportunities they face over the short, medium and long term. IFRS S2 sets out specific climate-related disclosures.
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