ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-51: S1.51: Targets

What does S1-51 require?

For every target set to track progress towards strategic goals, and every target required by law or regulation, the entity reports: the metric used to set it and track progress; the target itself, quantitative or qualitative; the period it covers; the base period; milestones and interim targets, if any; how it has performed against the target, with an analysis of trends or changes; and any revision, with an explanation.

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

What else in your programme already covers this

This control maps to 5 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) · 5 controls

  • ESRS2-GDR-T GDR-T General disclosure requirement for targets
  • S1-4 S1-4 Targets related to own workforce
  • S2-4 S2-4 Targets related to workers in the value chain
  • S3-4 S3-4 Targets related to affected communities
  • S4-4 S4-4 Targets related to consumers and end-users

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

Query this from an agent

The graph holds this control, the 5 it maps to, and the evidence behind each claim, over MCP and REST.