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ARTICLE · 19 JULY 2023

ISSB Sustainability-related Disclosure Standards Published: A New Global Baseline?

Norton Rose Fulbright
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On 26 June 2023, the International Sustainability Standards Board (ISSB) published its first sustainability-related disclosure standards (the Standards). The publication of the Standards, known as IFRS S1...

United KingdomFinance and Banking
Caroline May
Caroline May
Andrew Swarbrick
Andrew Swarbrick

On 26 June 2023, the International Sustainability Standards Board (ISSB) published its first sustainability-related disclosure standards (the Standards). The publication of the Standards, known as IFRS S1 and IFRS S2, represents a crucial step-forward in the development of a globally consistent and reliable framework for the provision of sustainability information to capital markets, with the ISSB hoping that they will become the global baseline for sustainability-related disclosures.

Who do the Standards apply to?

The Standards will apply to corporate entities that are required or choose to prepare general purpose financial statements and build upon existing market standards, such as those issued by the Task Force for Climate Related Financial-Disclosures and the Sustainability Accounting Standards Board.

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