Sustainability standards & frameworks · Core
IFRS Sustainability Disclosure Standards
Also called: ISSB Standards
ELI5
Investor-focused standards issued by the ISSB.
Used in conversation
“The sustainability report needs the method, exclusions and assurance status for iFRS Sustainability Disclosure Standards.”
Pitch context
You will see “IFRS Sustainability Disclosure Standards” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.
Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16