ISSB Exposure Draft - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (2022)

Share this page

The proposals set out the overall requirements for disclosing sustainability-related
financial information in order to provide primary users with a complete set of
sustainability-related financial disclosures. The Exposure Draft is based on the general
requirements for disclosure of sustainability-related financial information prototype
published on the IFRS Foundation website in November 2021.

Share this page


Climate risks
Sign up to receive the latest news and information.
Keep track of our project work by searching #ClimateRiskAndFinance on Facebook, Twitter, LinkedIn or Instagram.