International Sustainability Standards Board
The ISSB, established by the IFRS Foundation, sets global sustainability disclosure standards designed for capital markets. IFRS S1 (General Requirements) and IFRS S2 (Climate-Related Disclosures) create a global baseline that jurisdictions worldwide are adopting or aligning with.
Who needs to comply
Expected to become mandatory in many jurisdictions — currently voluntary but increasingly required by investors and regulators
Global applicability
Designed for adoption by any jurisdiction; not limited to specific company sizes
Investor-focused
Targets sustainability information material to investor decision-making
Building on TCFD
IFRS S2 fully incorporates the TCFD framework recommendations
Applicability depends on jurisdiction-level adoption. Check local regulations.
What's required
The key disclosure and reporting requirements under ISSB.
IFRS S1: General sustainability-related financial disclosures
IFRS S2: Climate-related risks and opportunities
Scope 1, 2, and 3 greenhouse gas emissions
Climate-related transition and physical risk analysis
Governance and strategy disclosures on sustainability matters
Targets and progress metrics for climate commitments
How Climatise automates ISSB compliance
From raw data to audit-ready report — fully automated.
Full GHG Inventory
Complete Scope 1, 2, and 3 emissions calculated to IFRS S2 standards with GHG Protocol alignment.
Risk & Scenario Analysis
Model climate-related risks and opportunities under different temperature pathways.
ISSB-Aligned Disclosures
Auto-generate narrative and quantitative disclosures mapped to IFRS S1 and S2 requirements.
Target Tracking
Set science-based targets and track progress against your climate commitments over time.
Frequently asked questions
The ISSB standards — IFRS S1 (General Requirements) and IFRS S2 (Climate-Related Disclosures) — are global baseline sustainability reporting standards published by the IFRS Foundation. They provide a consistent, comparable framework for disclosing sustainability information to capital markets.
Timing varies by jurisdiction. Countries including the UK, Australia, Canada, Japan, Nigeria, and Singapore have announced adoption or alignment plans. The UK FCA is expected to endorse ISSB standards for listed companies.
IFRS S2 fully incorporates the TCFD's four pillars (Governance, Strategy, Risk Management, Metrics & Targets) and goes further by requiring specific quantitative disclosures such as Scope 1, 2, and 3 emissions. The TCFD disbanded in 2024, with monitoring responsibilities transferred to the ISSB.
Related regulations
Explore other frameworks Climatise helps you comply with.
Automate your ISSB compliance
From raw data to audit-ready ISSB report in minutes. See how Climatise can save your team weeks of work.
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