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Disclosing information about anticipated financial effects applying ISSB Standards Educational material Disclosing information about anticipated financial effects applying ISSB Standards August 2025 2 In June 2023 the International Sustainability Standards Board (ISSB) issued its inaugural Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related...

Jenny Bofinger-Schuster, member of the International Sustainability Standards Board (ISSB), discusses the disclosures of anticipated financial effects of sustainability-related risks and opportunities required by ISSB Standards and the interoperability with the corresponding disclosure requirements in the European Sustainability Reporting Standards (ESRS). Access the article here.

July 2025