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IFRS.Report

ISSB Roadmap

The ISSB sustainability standards roadmap, including current IFRS S1/S2 application and active future projects.

In Plain Language

The ISSB issued IFRS S1 and S2 in June 2023. Jurisdictional adoption is accelerating across 25+ markets. The roadmap tracks current implementation status, active projects (including nature and biodiversity), and the agenda consultation timeline.

Technical Requirements

  • IFRS S1/S2 current implementation status
  • Active IFRS standards projects
  • Agenda consultation timeline
  • Jurisdictional adoption milestones
Core Terms & Glossary →

Sources

  1. IFRS S1 §54-59 — Sources of guidance (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)
  2. IFRS S2 §27-36 — Climate metrics and targets (Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf)
  3. IFRS S1 §21-24 — Connected information (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)