ISSB Standards
The ISSB's global baseline for sustainability-related financial disclosure: IFRS S1 sets the general requirements and the governance, strategy, risk management and metrics and targets disclosures for all sustainability-related risks and opportunities that could affect an entity's prospects; IFRS S2 applies them to climate, with scenario-based resilience, transition plans, Scope 1, 2 and 3 greenhouse gas emissions including financed emissions, cross-industry climate metrics, industry-based metrics and climate targets. Read against the UK endorsement text (February 2026), which reproduces IFRS S1 and IFRS S2 as amended in December 2025.
ISSB Standards is a compliance framework from International (ISSB, IFRS Foundation); adopted or used in about 36 jurisdictions, including as AASB S1/S2, UK SRS S1/S2, SSBJ Standards and HKFRS S1/S2 with 7 domains and 68 controls that map to 21 other frameworks. The largest domains are IFRS S2: Metrics and targets – ISSB Standards (19 controls), IFRS S1: Core content – ISSB Standards (17 controls), IFRS S2: Governance and strategy – ISSB Standards (11 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (7)
IFRS S1: Conceptual foundations – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S1-11 | S1.11 to 16: Fair presentation |
| issb-standards::S1-17 | S1.17 to 19: Materiality |
| issb-standards::S1-20 | S1.20: Reporting entity |
| issb-standards::S1-21 | S1.21: Connected information |
| issb-standards::S1-22 | S1.22: Identify the related financial statements |
| issb-standards::S1-23 | S1.23: Consistency of data and assumptions with the financial statements |
| issb-standards::S1-24 | S1.24: Presentation currency |
IFRS S1: Core content – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S1-27a | S1.26 to 27(a): Governance body or individual responsible for oversight |
| issb-standards::S1-27b | S1.27(b): Management's role in governance |
| issb-standards::S1-30 | S1.28 to 31: Sustainability-related risks and opportunities |
| issb-standards::S1-32 | S1.32: Business model and value chain |
| issb-standards::S1-33 | S1.33: Strategy and decision-making |
| issb-standards::S1-34 | S1.34 to 35: Current and anticipated financial effects |
| issb-standards::S1-37 | S1.36 to 37: Approach to anticipated financial effects |
| issb-standards::S1-38 | S1.38 to 40: When quantitative information on financial effects is not provided |
| issb-standards::S1-41 | S1.41 to 42: Resilience |
| issb-standards::S1-44a | S1.43 to 44(a): Processes to identify, assess, prioritise and monitor sustainability-related risks |
| issb-standards::S1-44b | S1.44(b): Processes for sustainability-related opportunities |
| issb-standards::S1-44c | S1.44(c): Integration into overall risk management |
| issb-standards::S1-46 | S1.45 to 48: Metrics |
| issb-standards::S1-49 | S1.49: Metrics taken from other sources |
| issb-standards::S1-50 | S1.50: Entity-developed metrics |
| issb-standards::S1-51 | S1.51: Targets |
| issb-standards::S1-52 | S1.52 to 53: Consistency and labelling of metrics and targets |
IFRS S1: General requirements – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S1-55 | S1.54 to 55: Sources of guidance for identifying risks and opportunities |
| issb-standards::S1-57 | S1.56 to 58 and Appendix C: Identifying applicable disclosure requirements |
| issb-standards::S1-59 | S1.59: Disclosure of sources of guidance applied |
| issb-standards::S1-60 | S1.60 to 63: Location of disclosures |
| issb-standards::S1-64 | S1.64 to 66 and 69: Timing, reporting period and interim reporting |
| issb-standards::S1-67 | S1.67 to 68: Events after the reporting period |
| issb-standards::S1-70 | S1.70 to 71: Comparative information |
| issb-standards::S1-72 | S1.72 to 73: Statement of compliance |
IFRS S1: Judgements, uncertainties and errors – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S1-74 | S1.74 to 76: Judgements |
| issb-standards::S1-77 | S1.77 to 82: Measurement uncertainty |
| issb-standards::S1-83 | S1.83 to 86: Errors |
IFRS S2: Governance and strategy – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S2-10 | S2.8 to 12: Climate-related risks and opportunities |
| issb-standards::S2-13 | S2.13: Business model and value chain |
| issb-standards::S2-14a | S2.14(a): Response in strategy and decision-making, including the transition plan |
| issb-standards::S2-14bc | S2.14(b) and (c): Resourcing of the response and progress against prior plans |
| issb-standards::S2-15 | S2.15 to 16: Current and anticipated financial effects |
| issb-standards::S2-18 | S2.17 to 18: Approach to anticipated financial effects |
| issb-standards::S2-19 | S2.19 to 21: When quantitative climate financial effects are not provided |
| issb-standards::S2-22 | S2.22: Climate resilience and scenario analysis |
| issb-standards::S2-23 | S2.23: Use of cross-industry and industry-based metrics in strategy disclosures |
| issb-standards::S2-6a | S2.5 to 6(a): Governance body oversight of climate-related risks and opportunities |
| issb-standards::S2-6b | S2.6(b): Management's role in climate governance |
IFRS S2: Metrics and targets – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S2-29a-fin | S2.29(a)(vi)(2), 29A to 29C and B58 to B63A: Financed emissions |
| issb-standards::S2-29a-i | S2.29(a)(i): Absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions |
| issb-standards::S2-29a-ii | S2.29(a)(ii): Measurement in accordance with the GHG Protocol Corporate Standard |
| issb-standards::S2-29a-iii | S2.29(a)(iii): Measurement approach, inputs and assumptions |
| issb-standards::S2-29a-iv | S2.29(a)(iv): Disaggregation of Scope 1 and Scope 2 emissions |
| issb-standards::S2-29a-v | S2.29(a)(v): Location-based Scope 2 and contractual instruments |
| issb-standards::S2-29a-vi | S2.29(a)(vi)(1): Scope 3 categories and measurement framework |
| issb-standards::S2-29b | S2.29(b): Assets or activities vulnerable to transition risks |
| issb-standards::S2-29c | S2.29(c): Assets or activities vulnerable to physical risks |
| issb-standards::S2-29d | S2.29(d): Assets or activities aligned with opportunities |
| issb-standards::S2-29e | S2.29(e): Capital deployment |
| issb-standards::S2-29f | S2.29(f): Internal carbon prices |
| issb-standards::S2-29g | S2.29(g): Remuneration |
| issb-standards::S2-32 | S2.32: Industry-based metrics |
| issb-standards::S2-33 | S2.33: Climate-related targets |
| issb-standards::S2-34 | S2.34: Setting, reviewing and monitoring targets |
| issb-standards::S2-35 | S2.35: Performance against climate targets |
| issb-standards::S2-36 | S2.36: Greenhouse gas emissions targets and carbon credits |
| issb-standards::S2-37 | S2.37: Metrics used for targets |
IFRS S2: Risk management – ISSB Standards
| Code | Title |
|---|---|
| issb-standards::S2-25a | S2.24 to 25(a): Processes to identify, assess, prioritise and monitor climate-related risks |
| issb-standards::S2-25b | S2.25(b): Processes for climate-related opportunities |
| issb-standards::S2-25c | S2.25(c): Integration of climate processes into overall risk management |
Your Compliance Coverage
If you comply with ISSB Standards, you already cover:
ESRS (revised 2026)
40%
31 controls mapped
Compare →GHG Protocol Corporate Value Chain (Scope 3) Standard
6%
5 controls mapped
Compare →ISO 14001:2015
4%
3 controls mapped
Compare →+ 18 more: ISO 26000:2010 (3%), ISO 20400:2017 - Sustainable Procurement (3%)
See all 21 mapped frameworks ↓Maps to 21 other frameworks
Coverage is not the same as your position
This page shows what ISSB Standards overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is ISSB Standards and who does it apply to?
ISSB Standards is a compliance framework from International (ISSB, IFRS Foundation); adopted or used in about 36 jurisdictions, including as AASB S1/S2, UK SRS S1/S2, SSBJ Standards and HKFRS S1/S2 with 7 domains and 68 controls. The ISSB's global baseline for sustainability-related financial disclosure: IFRS S1 sets the general requirements and the governance, strategy, risk management and metrics and targets disclosures for all sustainability-related risks and opportunities that could affect an entity's prospects; IFRS S2 applies them to climate, with scenario-based resilience, transition plans, Scope 1, 2 and 3 greenhouse gas emissions including financed emissions, cross-industry climate metrics, industry-based metrics and climate targets. Read against the UK endorsement text (February 2026), which reproduces IFRS S1 and IFRS S2 as amended in December 2025. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does ISSB Standards actually require?
ISSB Standards has 68 controls organised across 7 domains. The largest domains are IFRS S2: Metrics and targets – ISSB Standards (19 controls), IFRS S1: Core content – ISSB Standards (17 controls), IFRS S2: Governance and strategy – ISSB Standards (11 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of ISSB Standards do I already cover?
ISSB Standards maps to 21 other compliance frameworks. The top mapping partners are ESRS (revised 2026) (40% coverage), GHG Protocol Corporate Value Chain (Scope 3) Standard (6% coverage), ISO 14001:2015 (4% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement ISSB Standards?
Start your ISSB Standards compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about ISSB Standards requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 68 controls and track your progress.
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