IFRS Foundation

ISSB

International Sustainability Standards Board

The global investor-focused sustainability disclosure standard. IFRS S1 (general) and S2 (climate). Adopted by 36+ jurisdictions.

Quick facts

Regulation

IFRS S1 & S2 (2023)

Authority

IFRS Foundation

Deadline

Varies by jurisdiction

Scope

Capital market participants globally

Check your compliance →

Tags:globalinvestorIFRSfinancial materiality

ISSB by Country

Deadlines, penalties and enforcement per jurisdiction

🇩🇪

Germany

BaFin / Bundesanzeiger

Strict

Max fine

€10M or 2% of turnover

🇫🇷

France

AMF (Autorité des marchés financiers)

Strict

Max fine

10% of net profit

🇳🇱

Netherlands

AFM (Autoriteit Financiële Markten)

Active

Max fine

€4M or 4% of turnover

🇵🇱

Poland

KNF (Polish Financial Supervision Authority)

Developing

Max fine

€1M

🇸🇪

Sweden

FI (Finansinspektionen)

Active

Max fine

€2M or 3% of turnover

🇮🇪

Ireland

IAASA (Irish Auditing & Accounting Supervisory Authority)

Developing

Max fine

€10M

🇮🇹

Italy

CONSOB / MEF

Developing

Max fine

€5M

🇪🇸

Spain

CNMV

Developing

Max fine

€5M

🇧🇪

Belgium

FSMA / NBB

Developing

Max fine

€5M

ISSB by Sector

Sector-specific requirements, ESRS modules and compliance roadmaps

Manufacturing

E1 · E2 · E5 · S1 · S2 · G1

Avg readiness

34%

Logistics & Transport

E1 · S1 · G1

Avg readiness

29%

Financial Services

E1 · S1 · S4 · G1

Avg readiness

41%

Real Estate

E1 · E3 · E5 · S1 · S4 · G1

Avg readiness

31%

Food & Beverage

E1 · E2 · E3 · E4 · S1 · S2 · G1

Avg readiness

27%

Technology

E1 · E5 · S1 · S4 · G1

Avg readiness

38%

Energy & Utilities

E1 · E2 · E3 · E4 · S1 · S3 · G1

Avg readiness

52%

Retail

E1 · E5 · S1 · S2 · S4 · G1

Avg readiness

33%

Construction

E1 · E2 · E5 · S1 · S2 · G1

Avg readiness

24%

ISSB Deep Dive Guides

Technical guides and compliance references

IFRS S1 General Requirements

intermediate · 7 min read

→

IFRS S2 Climate Disclosures

intermediate · 8 min read

→

ISSB Global Adoption Map

beginner · 6 min read

→

ISSB vs CSRD

intermediate · 7 min read

→

ISSB and SASB Integration

intermediate · 6 min read

→

IFRS S2 Scenario Analysis

advanced · 7 min read

→

ISSB vs GRI

beginner · 6 min read

→

IFRS S2 Physical Risk Disclosure

advanced · 7 min read

→

ISSB Guides & Articles

In-depth compliance resources

CSRD vs GRI vs ISSB vs TCFD

Full framework comparison

→

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