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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 ESG report generation.

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Aligned with IFRS S1 & S2AI-Powered Report Generation

~40

Jurisdictions Adopting ISSB Standards

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.

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IFRS Standards

View IFRS S1 and S2 disclosure requirements

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About IFRS Sustainability

Learn about the IFRS Sustainability standards

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Practical Guides

Step-by-step guidance for sustainability reporting

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Regional Requirements

Regional sustainability disclosure requirements

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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.

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

ISSB Standards adopted across ~40 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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