Businesses do not have the readiness level needed to reach sustainability reporting compliance.
This checklist serves as a concise guide for users to understand the necessary climate-related disclosures outlined in the IFRS Sustainability Disclosure Standards (ISSB Standards) and accompanying guidance from the International Sustainability Standards Board (ISSB).
This ISSB checklist is meant for:
For comprehensive disclosure requirements and additional context, entities should directly consult the respective ISSB Standards.
Entities adhering to the ISSB Standards for sustainability-related financial disclosures must adhere to the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1).