All frameworks
Global Disclosure
ISSB (IFRS S1 & S2)
International Sustainability Standards Board — IFRS S1 and S2
The International Sustainability Standards Board's IFRS S1 and S2 establish a global baseline for sustainability-related financial disclosures, connecting climate and sustainability information to investor-grade reporting.
Purpose
To establish a global baseline of sustainability-related financial disclosures that meet the needs of investors and capital markets.
Scope & applicability
Voluntary global standards (IFRS S1 general requirements and S2 climate-related disclosures), increasingly referenced by regulators and investors.
Who it affects
Organisations providing sustainability-related financial disclosures to investors, including listed entities facing or anticipating ISSB-aligned requirements.
Key requirements & principles
Governance, strategy, risk management, and metrics and targets, with disclosure of material sustainability-related risks and opportunities and their financial effects.
Practical implications
ISSB connects sustainability information to financial reporting. Preparing to its standards means building the data, governance and methodology that make disclosures investor-grade.
How Planetary Plus can help
Related frameworks
Planetary Plus helps organisations meet this framework through implementation. Where independent assurance or certification is required, it is delivered by accredited third parties; we help you reach the point where that step is straightforward.