What ISSB S1/S2 Standards requires
The International Sustainability Standards Board (ISSB) issued its inaugural standards, IFRS S1 and IFRS S2, to provide a global baseline for sustainability disclosures. IFRS S1 covers general requirements for sustainability-related financial information, while IFRS S2 focuses on climate-related disclosures, aiming for high-quality, investor-grade reporting.
Pillar: Sustainability & ESG · Authority: IFRS Foundation / International Sustainability Standards Board (ISSB) · Version: 1.1.0 · Last updated:
Primary source: https://www.ifrs.org/groups/international-sustainability-standards-board/
SHA-256 integrity: 624a07099693dda451e8ebb3670b523b69381c6bdab7acbede5fd7a18ed6cff7
Primary Citations — 5 traced to source
- IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
- IFRS S2 Climate-related Disclosures
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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