IFRS Sustainability Disclosure Standards Example Sustainability-related Financial Disclosures 2025
ISSB issued its first two international IFRS Sustainability Disclosure Standards
The Corporate Sustainability Reporting Directive (CSRD) came into force on 1 January 2024 and the first wave of reporting entities, which includes large publicly listed companies with more than 500 employees (Wave 1), are now preparing their first sustainability reports for the year ended 31 December 2024.
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).
2023 was the most active year yet for sustainability-related reporting requirements. With the issuance of several new standards and reporting frameworks, it can be hard to keep up with all of the activity.
The International Sustainability Standards Board (ISSB) has published amendments to the SASB Standards which aim to strengthen their international applicability.