We are delighted to share with you two integrated reporting resources that recently launched alongside the IFRS Sustainability knowledge hub:
A mapping tool showing one possible way to incorporate ISSB disclosures within an integrated report
Updated FAQs covering the relationship between the Integrated Reporting Framework and the ISSB Standards and other frameworks and standards in the corporate reporting landscape
These resources are designed to help integrated report preparers apply the ISSB Standards from next year.
The ISSB Standards can help companies populate integrated reports with standardised and comparable, investor-focused information. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information incorporates concepts from the Integrated Reporting Framework. Both acknowledge that companies do not operate in a vacuum. The relationships between a company and its surrounding stakeholders, society, environment and natural environments can—through dependencies and impacts—give rise to sustainability-related risks and opportunities that can affect the resources and relationships (capitals) on which a company relies or has an impact. Furthermore, the Integrated Reporting Framework and the ISSB Standards share the same target audience—primary users of general purpose financial reports—and acknowledge the importance of connected information.
The IFRS Sustainability knowledge hub is a key component of the IFRS Foundation’s capacity building programme. It hosts IFRS Foundation content, as well as more than 100 resources developed by third-party organisations. Materials will be added over time in response to market needs and emerging practices.
To stay updated on the latest IFRS Sustainability news and resources, as well as the ISSB’s work and opportunities to get involved, subscribe for news alerts. For more information please click the link below.
IFRS - IFRS Sustainability knowledge hub