A practical guide to applying IFRS sustainability disclosure standards

This book complements the ISSB’s international sustainability disclosure standards by providing a clear, structured explanation of sustainability concepts and the reporting requirements set out in IFRS S1 and IFRS S2. It guides readers through how organizations should organize, present, and communicate sustainability-related information in practice, supported by applied case examples from diverse sectors. The content is organized around the four core pillars of sustainability disclosure (governance, strategy, risk and opportunity management, and metrics and targets) making it a practical, accessible reference for students, educators, professionals, regulators, and general audiences seeking to understand, apply, and interpret these standards.