Evolving Sustainability Reporting to Align with the ISSB Standards

As we approach the two-year milestone since the ISSB Standards became effective in January 2024, it is worth examining these standards in depth and considering what it would take for companies to align with them. 

This resource paper provides insight into the development, structure, and global adoption of the ISSB Standards, along with key considerations for companies transitioning their sustainability reporting to meet these requirements. It also includes a detailed comparison of the TCFD Recommendations and IFRS S2, offering a practical guide that companies can reference to better understand alignment opportunities, identify reporting gaps, and enhance the transparency and consistency of their climate-related disclosures.

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