Transition Implementation Group on IFRS S1 and IFRS S2

TIG (Transition Implementation Group) (mid blue)

Background

The Transition Implementation Group (TIG) on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures was created to keep the ISSB informed on implementation issues occurring during implementation of the standards. IFRS S1 and IFRS S2 were issued on 26 June 2023 and are effective for annual periods beginning on or after 1 January 2024.

Purpose of the TIG

The objective of the TIG is to provide a public forum for any stakeholder to share implementation questions with the ISSB and to follow the discussion of those questions. The TIG will not issue any authoritative guidance; but the IFRS Foundation will publish summaries and recordings from the meetings on its website.

Membership

Currently, the TIG has 17 members and three observers. Current members of the group can be found on the IFRS Foundation website.

 

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