IFRS Sustainability Disclosure Standards

 

Standards image    

This page contains links to summaries, analysis, history and resources for IFRS Sustainability Disclosure Standards (IFRS SDS) issued by the International Sustainability Standards Board (ISSB).

 

Title Date issued Effective date
IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information 26 June 2023 1 January 2024
IFRS S2 — Climate-related Disclosures 26 June 2023 1 January 2024

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.