ISSB Standards
International Sustainability Standards Board reporting standards
Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.
Framework Domains (14)
Disclosure Approach (S1)
| Code | Title |
|---|---|
| ISSB-S1-05 | Sources of Guidance and Industry Specific Disclosures |
Governance (S1)
| Code | Title |
|---|---|
| ISSB-S1-01 | Governance of Sustainability Related Risks and Opportunities |
Governance (S2)
| Code | Title |
|---|---|
| ISSB-S2-08 | Climate Related Governance |
ISSB Standards: Environmental Policy & Planning
Environmental management system planning (ISSB Standards)
| Code | Title |
|---|---|
| ISSB-01 | Environmental policy development |
| ISSB-02 | Environmental aspects and impacts identification |
| ISSB-03 | Legal and regulatory compliance obligations |
| ISSB-04 | Environmental objectives and targets |
| ISSB-05 | Action planning for environmental management |
ISSB Standards: Operational Controls
Environmental operational controls (ISSB Standards)
| Code | Title |
|---|---|
| ISSB-06 | Operational control procedures |
| ISSB-07 | Emergency preparedness and response |
| ISSB-08 | Resource and energy management |
| ISSB-09 | Waste management and reduction |
| ISSB-10 | Pollution prevention measures |
ISSB Standards: Performance Evaluation
Environmental performance monitoring (ISSB Standards)
| Code | Title |
|---|---|
| ISSB-11 | Environmental monitoring and measurement |
| ISSB-12 | Compliance evaluation |
| ISSB-13 | Internal environmental audit |
| ISSB-14 | Management review of environmental performance |
Industry Disclosures (S2)
| Code | Title |
|---|---|
| ISSB-S2-18 | Industry Based Climate Disclosures |
Metrics (S2)
| Code | Title |
|---|---|
| ISSB-S2-11 | Scope 1, 2, and 3 Greenhouse Gas Emissions |
| ISSB-S2-12 | Climate Related Physical Risk Exposure |
| ISSB-S2-13 | Climate Related Transition Risk Exposure |
| ISSB-S2-14 | Climate Related Opportunities |
| ISSB-S2-15 | Capital Deployment Toward Climate Risks and Opportunities |
| ISSB-S2-16 | Internal Carbon Prices |
| ISSB-S2-17 | Remuneration Linked to Climate Performance |
Metrics and Targets (S1)
| Code | Title |
|---|---|
| ISSB-S1-04 | Metrics and Targets for Sustainability Topics |
Reporting (S1)
| Code | Title |
|---|---|
| ISSB-S1-06 | Connected Information and Reporting Boundary |
Risk Management (S1)
| Code | Title |
|---|---|
| ISSB-S1-03 | Sustainability Risk Management Processes |
Scope and Estimation (S1)
| Code | Title |
|---|---|
| ISSB-S1-07 | Value Chain Considerations and Use of Estimates |
Strategy (S1)
| Code | Title |
|---|---|
| ISSB-S1-02 | Strategy and Material Sustainability Information |
Strategy (S2)
| Code | Title |
|---|---|
| ISSB-S2-09 | Climate Resilience and Scenario Analysis |
| ISSB-S2-10 | Climate Transition Plan Disclosure |
Your Compliance Coverage
If you comply with ISSB Standards, you already cover:
ISO 14001
16%
5 controls mapped
Compare →GRI Standards
16%
5 controls mapped
Compare →EU SFDR (Sustainable Finance Disclosure Regulation)
16%
5 controls mapped
Compare →+ 122 more: TCFD Recommendations (16%), NIST AI Risk Management Framework (AI RMF 1.0) (13%)
See all 125 mapped frameworks ↓Maps to 125 other frameworks
Frequently Asked Questions
What is ISSB Standards?
ISSB Standards is a compliance framework from International with 14 domains and 32 controls. International Sustainability Standards Board reporting standards It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does ISSB Standards have?
ISSB Standards has 32 controls organised across 14 domains. The largest domains are Metrics (S2) (7 controls), ISSB Standards: Environmental Policy & Planning (5 controls), ISSB Standards: Operational Controls (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does ISSB Standards map to?
ISSB Standards maps to 125 other compliance frameworks. The top mapping partners are ISO 14001 (16% coverage), GRI Standards (16% coverage), EU SFDR (Sustainable Finance Disclosure Regulation) (16% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with ISSB Standards compliance?
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 32 controls and track your progress.
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