📝 The New Guide

The IFRS Foundation has rolled out fresh educational material aimed at helping companies understand how to apply ISSB Standards effectively. This guide zeroes in on industry-based guidance, which includes the SASB Standards and the Industry-based Guidance on Implementing IFRS S2.

The goal? To make sustainability disclosure a breeze for companies across various sectors.

📅 Important Dates

On July 3, 2025, the ISSB published proposed enhancements to several SASB Standards. These updates are designed to provide timely support to companies implementing the ISSB Standards, ensuring that the SASB Standards remain relevant and effective.

This educational material serves as a helpful resource for stakeholders reviewing these proposed changes, offering valuable context without altering any existing ISSB requirements.

📚 What’s Inside?

The new educational material covers:

• Disclosure topics and metrics specific to various industries
• Requirements for companies to refer to and consider the applicability of ISSB industry-based guidance
• Considerations related to applying this guidance

The aim is straightforward: to support companies in understanding and utilizing the ISSB industry-based guidance for better sustainability reporting.

🔍 Why It Matters

This move underscores the ISSB’s commitment to aiding companies in their sustainability disclosure journey. By providing clear, industry-specific guidance, the IFRS Foundation hopes to enhance the quality and consistency of sustainability reports.

"This educational material is a game-changer for companies striving to meet ISSB Standards," said an industry expert. "It demystifies the process and offers practical insights."

With this guide in hand, companies can better navigate the complexities of sustainability reporting, ensuring they meet regulatory expectations while promoting transparency.