November 2025
Evolving Sustainability Reporting to Align with the ISSB Standards
How Can Companies Effectively Align with the ISSB Standards?
As the ISSB Standards approach their two-year milestone since becoming effective in January 2024, companies around the world are assessing what it takes to align with these new global benchmarks. The ISSB Standards are rapidly becoming the foundation for consistent, transparent sustainability disclosures across markets.
Key Findings
The ISSB Standards (IFRS S1 and IFRS S2) establish a global baseline for sustainability and climate-related reporting.
A high degree of alignment exists between the TCFD Recommendations and IFRS S2, easing the transition for companies already reporting under TCFD.
Early adopters are leveraging ISSB alignment to improve data quality, investor confidence, and global comparability.
Implementation requires cross-functional collaboration, enhanced data systems, and strong governance structures.
Summary
The ISSB Standards mark a pivotal evolution in sustainability reporting, consolidating global efforts toward a unified disclosure system. This paper explores the origins, design, and international adoption of the ISSB Standards and offers practical guidance for organizations seeking to transition their reporting frameworks in alignment with these requirements.
What You’ll Learn
Readers will gain a clearer understanding of how ISSB Standards connect to existing frameworks, where reporting gaps may exist, and what strategic steps can support a smooth transition. This guide provides actionable insights to strengthen climate-related disclosures, improve transparency, and enhance stakeholder trust.
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