ISSB Sustainability Disclosure (IFRS S1/S2)
Definition: Sustainability and climate disclosures under ISSB standards
Sustainability and climate disclosures under ISSB standards
CategorySustainability Report
Acct. TypeEnvironmental and Sustainability Accounting
AudienceInvestors / Regulators
FrequencyAnnual
StandardIFRS S1, IFRS S2
IssuerISSB / IFRS Foundation
JurisdictionGlobal
RegulatoryOfficial Website