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On 10 July 2025, the IFRS Foundation published educational material about using ISSB Industry-based Guidance when applying ISSB Standards.
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In 2023, the International Sustainability Standards Board (ISSB) issued its first two international IFRS Sustainability Disclosure Standards (IFRS SDS), IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’.
Complimenting the previously released educational guidance, the IFRS Foundation has published new educational material to help companies apply the ISSB Standards when disclosing anticipated financial effects of sustainability-related risks and opportunities.
This guidance supports the implementation of IFRS S1 and IFRS S2 and follows two webcasts released in May 2024. It’s designed to help reporting entities tell a clear story about how climate and other sustainability risks may affect their financial performance, position and cash flows over time.
The material is not intended to change the requirements of either Standard, but support entities when implementing them for the first time.
Disclosing anticipated financial effects when applying IFRS SDS
Investors are particularly interested in understanding the relationship between sustainability information and the information presented in a reporting entity’s financial statements. As a result, IFRS SDS require reporting entities to provide information about the current effects of sustainability-related risks and opportunities on its financial position, financial performance and cash flows, and the anticipated financial effects in the short, medium and long term.
The educational materials
This new guidance helps to explain:
- What anticipated financial effects are and why they matter,
- How to connect disclosures with financial statements,
- What information companies need to share and when,
- How to use both qualitative and quantitative data,
- What to do when data is hard to get or measure, and
- When exemptions apply (eg legal or commercially sensitive cases).
It also includes five practical examples, showing how companies in different sectors might disclose anticipated financial effects—from flood risks to carbon pricing and e-waste opportunities.
Key takeaways of the new guidance
- Disclosures should reflect short, medium and long-term impacts,
- Entities must use reasonable and supportable information available at the reporting date,
- Entities can avoid duplication by cross-referencing financial statements,
- Reliefs are available when financial effects are either not separately identifiable, or the level of measurement uncertainty is so high that resulting information would not be useful.
Our thoughts
We are pleased to see the ISSB continue to invest in the implementation of their sustainability disclosure standards, via the release of more educational materials. In our view, these materials will give entities useful guidance and help to apply the requirements set out in the IFRS SDS.
You can access the materials using the following link:
The links to previously issued materials can be accessed using these links:
- Using ISSB Industry-based Guidance when applying ISSB Standards [pdf, 1.014 kb],
- Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 [pdf, 1.339 kb],
- Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate related Disclosures [pdf, 973 kb],
- Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 [pdf, 132 kb].
More articles on IFRS S1 and IFRS S2
View more
Sustainability
Using ISSB Industry-based Guidance when applying ISSB Standards
Sustainability
The IFRS Foundation has published guidance on disclosures
The IFRS Foundation has published guidance on disclosures about transition plans and jurisdictional profiles to help support the implementation of IFRS SDS.
Sustainability
The IFRS Foundation has published educational material on Greenhouse Gas disclosure requirements in IFRS S2
The IFRS Foundation has published educational material on Greenhouse Gas disclosure requirements in IFRS S2.
Sustainability
Sustainability Alert 2025-06 IFRS Foundation has published new educational material
The IFRS Foundation has published its first IFRS SDS guide, which aims to provide practical guidance on how to report climate-only information when utilising the ‘climate-first’ transition relief option.
Sustainability
SEC adopts rules to enhance and standardise climate-related disclosures
The U.S. Securities and Exchange Commission (SEC) adopted on 6 March 2024 some significant and highly anticipated climate-related disclosure requirements for public companies in their periodic disclosure reports and in registration statements for public offerings (Final Rules).
Sustainability
IFRS Foundation and EFRAG jointly release interoperability guidance
On 2 May 2024, the long-awaited and highly anticipated interoperability guidance has been jointly issued by the IFRS Foundation and European Financial Reporting Advisory Group (EFRAG).
ESG & SUSTAINABILITY
Overview of IFRS S1 and IFRS S2
On 26 June 2023 the International Sustainability Standards Board (ISSB) released its first two International Sustainability Disclosure Standards (IFRS SDS or the Standards) that become effective for periods beginning on or after 1 January 2024. Get to know here what they are about and how they arose.
SUSTAINABILITY
ISSB provides further transitional reliefs for first year reporting
At its April meeting, the International Sustainability Standards Board (ISSB) decided to add to the transitional reliefs already proposed in relation to the adoption of its first two Sustainability Standards – IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’.