In Plain Language
In Plain Language
The ISSB sustainability standards roadmap, including current IFRS S1/S2 application and active future projects.
- ISSB Roadmap is treated as decision-useful reporting information, not optional ESG storytelling.
- The evidence standard is source-first: every technical claim should trace to IFRS S1, IFRS S2, SASB industry guidance, or a named regulator.
- The practical test is auditability: a reviewer should be able to move from report sentence to source document without guessing.
Technical Requirements
The technical section translates ISSB Roadmap into the minimum evidence and disclosure structure needed by ESG reporters, analysts, and auditors.
- Disclosure requirement: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
- Evidence standard: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
- Technical implementation: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
- Assurance consideration: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
Evidence Model
| Evidence Layer | What Must Be Retained | Reviewer Test |
|---|---|---|
| Source document | Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf; Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf | Can the claim be traced to the named source? |
| Data owner | Named business owner, timestamp, and control owner | Can responsibility be assigned without ambiguity? |
| Calculation logic | Boundary, method, assumptions, and changes from prior period | Can the result be recalculated? |
| Disclosure output | Final report wording and paragraph references | Does the disclosure map to IFRS or SASB requirements? |
Source Verification
The following sources are treated as the authority chain for this page. Build and review agents must verify claims against these references before publication.
- Sources of guidance: IFRS S1 §54-59 — source PDF: Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf
- Climate metrics and targets: IFRS S2 §27-36 — source PDF: Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf