Heads Up — #DeloitteESGNow — Global ESG Disclosure Standards Converge: ISSB Finalizes IFRS S1 and IFRS S2

Published on: 30 Jun 2023

This Heads Up discusses the International Sustainability Standards Board’s (ISSB’s) issuance of its first two standards, IFRS S1 and IFRS S2, which address disclosure requirements related to an entity’s governance, strategy, risk management, and sustainability-related metrics and targets. Marking an important milestone in the standardization of global corporate sustainability reporting, IFRS S1 and IFRS S2 are intended to improve the alignment and interoperability of global ESG standards while reducing the reporting burden for preparers and enhancing the usefulness of sustainability disclosures for investors.

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