International Sustainability Standards Board
Framework
IFRS S1 and S2 (ISSB)
Sustainability disclosure for capital markets: risks and opportunities that could reasonably affect the entity's prospects, with climate covered in detail by S2.
Reviewed by
Dr Ross Kurinko LinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by IFRS
Disclosures87
Cards live39
Guides—
One way in, for now
Start with the disclosure
In preparation
Disclosure Guides
Understand the decisions.
The guide tier for IFRS S1 / S2 is not started. GRI is drafted first, and the same four layers — pillar guides, articles, FAQ cards and expert notes — follow here in Q4.
Guides in Q4—Available now
Disclosure Cards
Prepare the disclosure.
One card per requirement: the fields to collect, the claims to verify, the evidence to retain, where judgement is usually needed, and how real companies reported it — with page-level citations into the indexed report corpus.
39 of 87 disclosures cardedOpen →What is in IFRS S1 / S2
Two standards, one built on the other
S1 sets out how to report sustainability-related risks and opportunities that could affect the entity's prospects. S2 applies that same framework to climate.
- IFRS S1 — General requirements — governance, strategy, risk management and metrics.
- IFRS S2 — Climate-related disclosures, including Scope 1, 2 and 3 and scenario analysis.
- SASB metrics — Referenced by S1 as a source of industry-specific disclosure.
Popular right now
Where people go first
s1-27-a — Governance body or individual oversight
Card · what to prepare, evidence, company examples
s1-27-b — Management role in governance
Card · what to prepare, evidence, company examples
s1-29 — Strategy disclosure architecture
Card · what to prepare, evidence, company examples
s1-30-a — Sustainability-related risks and opportunities
Card · what to prepare, evidence, company examples
Go deeper · IFRS S1 / S2
IFRS S1 and S2 training
Financial materiality, scenario analysis and the S2 climate disclosures, applied to your own reporting.
Preview · noindex · /es/knowledge-hub/ifrs-issb/
