The IFRS Foundation released guidance to assist companies with making sustainability-related materiality determinations and associated disclosure in alignment with the ISSB IFRS S1 and S2 standards. The guide: “Sustainability-related risks and opportunities and the disclosure of material information” summarizes how materiality is defined and used in the ISSB standards, breaks down the notion of material sustainability-related risks and opportunities into more tangible components, and offers a framework / decision tree for application of the materiality standard.