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IFRS Sustainability Standards

IFRS.Report — ESG Knowledge Hub

A structured reference tool for navigating IFRS S1 and S2 sustainability disclosure standards, regional requirements, and practical guidance — with AI-assisted ESG report drafting.

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168

Jurisdictions Endorsing IFRS

2023

IFRS S1 & S2 Issued

4

Core Disclosure Pillars

10+

Regional Frameworks Covered

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From foundational concepts to jurisdiction-specific requirements, each section provides structured guidance aligned with the IFRS Sustainability Disclosure Standards published by the ISSB.

Introduction

Foundational context, concepts, and global adoption background.

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Standards

Structured overview of IFRS S1 and IFRS S2 requirements.

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Regional

Jurisdiction-level comparison across major reporting markets.

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Guides

Implementation playbooks for preparing and improving reports.

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IFRS S1

The Four Pillars of IFRS S1

IFRS S1 establishes a comprehensive framework for sustainability-related financial disclosures, structured around four interconnected pillars that together provide a complete picture of an entity's sustainability profile.

Governance

Processes, controls, and procedures used to monitor, manage, and oversee sustainability-related risks and opportunities.

Strategy

The entity's approach to managing sustainability-related risks and opportunities over the short, medium, and long term.

Risk Management

Processes used to identify, assess, prioritize, and monitor sustainability-related risks and opportunities.

Metrics & Targets

Performance information used to assess progress towards sustainability-related goals and targets.

IFRS S1 Four Pillars: Governance, Strategy, Risk Management, and Metrics & Targets

ISSB

IFRS Sustainability Standards Timeline

The journey from the formation of the ISSB to the issuance of the first global sustainability disclosure standards.

  1. Nov 2021

    ISSB announced at COP26 in Glasgow

  2. Mar 2022

    Exposure drafts for IFRS S1 and S2 published

  3. Jun 2023

    IFRS S1 and IFRS S2 officially issued

  4. Jan 2024

    Effective date — earlier application permitted

Global network of IFRS sustainability standards adoption across jurisdictions

Global Adoption

IFRS adopted across 168 jurisdictions worldwide

Including the EU, Australia, Canada, Japan, Hong Kong SAR, Singapore, India, and more — representing the global convergence of sustainability reporting.

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Generate a structured ESG disclosure draft aligned with IFRS S1, S2, and SASB industry metrics — based on the standards published by the IFRS Foundation and ISSB.

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