ISSB Standards
IFRS S1: General requirements – ISSB Standards

ISSB Standards S1-72: S1.72 to 73: Statement of compliance

What does S1-72 require?

An entity whose disclosures meet every requirement states so explicitly and without reservation, and may not call its disclosures compliant unless they are; leaving out information that the law prohibits (B33), or commercially sensitive information about an opportunity (B34 to B37), does not bar such a statement.

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-BP-1 BP-1 Basis for preparation of the sustainability statement

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: General requirements – ISSB Standards

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.