ISSB — IFRS S1 and S2

The International Sustainability Standards Board’s IFRS S1 (general sustainability disclosures) and S2 (climate-related disclosures) are the global baseline for sustainability reporting, absorbing the earlier TCFD framework. Adopted or being adopted by regulators across dozens of jurisdictions, they define what a company must disclose about climate risk, transition plans and emissions — and, like every framework in this space, they specify content rather than an interchange format.