Cover note: Adoption Guide overview
The pdf content is embedded into this page accessible to crawlers but not seen by users. There is a download link (not clickable for demo purposes only) for authenticated users only.
To Download this pdf you need to be signed in.
Please login to access this content
Cover note: Adoption Guide overview
In June 2021 the International Organization of Securities Commissions (IOSCO) called on the IFRS Foundation to urgently establish a global baseline of investor-focused sustainability reporting standards to improve the consistency, comparability and reliability of sustainability-related financial disclosures.
The IFRS Foundation announced the establishment of the International Sustainability Standards Board (ISSB) in November 2021; in June 2023 the ISSB issued its inaugural Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
We are delighted that IOSCO has now endorsed these Standards.