ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-50: S1.50: Entity-developed metrics

What does S1-50 require?

For a metric it has developed itself, the entity explains the definition, including whether the metric is an adaptation of one from another source and, where it is, naming that source and how the two differ; whether it is absolute, expressed relative to another metric, or qualitative (a RAG status, for example); whether a third party validates it, and who; and how it is calculated and with what inputs, including the method's limitations and the significant assumptions made.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 1 control

  • ESRS2-GDR-M GDR-M General disclosure requirement for metrics

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in IFRS S1: Core content – ISSB Standards

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