As of May of this year, over 20 major jurisdictions representing roughly 55% of global GDP have agreed to use the ISSB developed standards, IFRS S1 and S2. Unlike other sustainability-focused ...

The IFRS Foundation created the ISSB to draft the just announced IFRS ... The IFRS Standards are divided into two reporting tiers, IFRS S1 and IFRS S2, with both going into effect January 1 ...

the IFRS Foundation’s International Sustainability Standards Board (ISSB) issued two standards, IFRS S1 and IFRS S2, that are designed to form a global baseline for sustainability disclosure.