IFRS S2 Reference documents

The following documents were issued by the International Sustainability Standards Board (ISSB) in June 2023:

The following documents accompany and illustrate aspects of IFRS S2, but officially are not part of IFRS S2, and do not create additional requirements:

Other IFRS S2 related documents by the ISSB

Comparison of TCFD recommendations vs IFRS S2 Climate-related Disclosures.

The jurisdictional journey towards implementing IFRS S1 and IFRS S2 — Adoption Guide overview.

Proposed IFRS Sustainability Disclosure Taxonomy for IFRS S1 and IFRS S2 and xml taxonomy package.

Documents cited by the above documents

IFRS S1 reference documents

  1. IFRS S1 standard for general sustainability-related disclosures to financial reports.
  2. IFRS S1 accompanying guidance.
  3. IFRS S1 basis for conclusions for climate-related disclosures.

Webinar : Overview of IFRS S2 Climate-related Disclosures

Webinar : Introduction to IFRSS2

This webinar contains detailed explanations of IFRSS2 with the International Sustainability Standards Board.

Webinar : accounting & sustainability disclosures connections

How it works having two standards boards: the ISSB (International Sustainability Standards Board) and the IASB (International Accounting Standards Board).

South Africa

South African Reserve Bank guidance on the implementation of climate related disclosures for insurers.

Books with earth ball and green continents