The ISSB released today its long-deliberated, final standards for climate-related disclosures (S2) and sustainability-related disclosures generally (S1) and accompanying guidance (S2: guidance | industry-based guidance; S1: guidance | illustrative guidance and examples), respectively. Those interested in viewing the standards online, please register with the IFRS.
See “Historic global standards for sustainability reporting released” (Journal of Accountancy); “The first ISSB reporting standards are here — what that means for investors” (Greenbiz); our recent report: “ISSB Prioritizes Climate Disclosure Standards”; and additional resources on our Climate Risk & Disclosure and Sustainability pages.