What is it?
Reporting standard issued or operated by International Sustainability Standards Board.
Regulatory recognitionBasis of UK SRS, Japan SSBJ, Korea KSDS, Canada CSDS, Turkey TSRS, China MOF standards
Standards & schemes · Reporting standard
IFRS S1 & S2 (ISSB)
International Sustainability Standards Board
Which version is current?
Profile version 2. Official information last verified 22 August 2026.
Who and what does it cover?
- Geography
- Global (jurisdiction adoption)
- Sectors
- All sectors
- Scope
- Company / group
What does it require?
Investor-focused baseline: S1 general sustainability disclosures and S2 climate disclosures on a financial-materiality basis, built on TCFD architecture.
What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
How is conformity assessed?
Assurance per jurisdiction
Grievance mechanismIFRS Foundation due process
Who makes the decision?
International Sustainability Standards Board
Assurance arrangementAssurance per jurisdiction
Chain of custody
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Net zero by 2050” (entity target)Provides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedNet-zero portfolio by 2050Provides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedIndependently verified sustainability reportProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified
Legal context
Laws referencing it
UK Sustainability Reporting Standards (UK SRS S1 & S2)UK · Referenced by law · Editor to confirm the provision and purpose of the reference.SSBJ Standards + FIEA mandatory amendmentJapan · Referenced by law · Editor to confirm the provision and purpose of the reference.KSDS 1 & KSDS 2South Korea · Referenced by law · Editor to confirm the provision and purpose of the reference.CSDS 1 & CSDS 2Canada · Referenced by law · Editor to confirm the provision and purpose of the reference.Turkish Sustainability Reporting Standards (TSRS 1/2)Turkey · Referenced by law · Editor to confirm the provision and purpose of the reference.MOF Basic Standards for Corporate Sustainability DisclosureChina · Referenced by law · Editor to confirm the provision and purpose of the reference.
Dictionary
Dictionary concepts
Version record
What has changed
- Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
- Version 1Initial private editorial draft imported from the reviewed standards handover.
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.