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IFRS

International Financial Reporting Standards (IFRS)

ISSB sets direction for TNFD-aligned reporting

June 30, 2026
The ISSB’s latest decisions make clear that nature reporting is moving from voluntary ambition to practical expectation, with TNFD alignment set to shape how companies deliver IFRS S1 disclosures.
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TISFD Disclosure

What the TISFD draft tells us about where disclosure is heading

May 28, 2026
The TISFD has published the first draft of its framework on people‑related risk, opening consultation as companies and investors grapple with how social issues fit into an ISSB‑anchored disclosure system.
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Cause of the Crash #39

September 29, 2010

Sarah Wilson

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Audit reform - a double win?

May 17, 2011

Sarah Wilson

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IFRS: Climate-related disclosures

November 29, 2019

Sarah Wilson

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Institutional investors back IFRS’s proposal for ESG reporting standard

January 8, 2021

Elizabeth Pfeuti

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Sustainability standards consolidation draws closer

February 5, 2021

Elizabeth Pfeuti

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IFRS Foundation launches sustainability working group

March 25, 2021

Elizabeth Pfeuti

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IFRS, GRI agree to align reporting standards

March 25, 2022

Elizabeth Pfeuti

The IFRS Foundation and the Global Reporting Initiative (GRI) have signed an agreement to align their sustainability disclosure and reporting standards.
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IFRS standards effective from January 2024

February 21, 2023

Elizabeth Pfeuti

Following the ISSB’s decision, all entities will be required to file reports under the two standards from early 2025.
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IASB begins climate-related risk project

March 28, 2023

Elizabeth Pfeuti

The International Accounting Standards Board (IASB) has begun evaluating how companies can improve their climate-related risk reporting.
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IFRS takes over monitoring climate-related disclosures from TCFD

December 8, 2023

Elizabeth Pfeuti

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Japan releases ISSB-based reporting standards

April 10, 2024

Elizabeth Pfeuti

The Sustainability Standards Board of Japan (SSBJ) has issued a proposal of its Sustainability Disclosure Standards to be applied in Japan, aligned with the International Sustainability Standards Board (ISSB).
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ISSB starts two-year plan and publishes feedback statement

June 27, 2024

Elizabeth Pfeuti

The International Sustainability Standards Board (ISSB) has started on its two-year work plan to improve harmonisation and consolidation of sustainability disclosure guidance.
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Australia steps closer to mandatory climate reporting

August 29, 2024

Elizabeth Pfeuti

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ISSB proposes changes to ease requirements for financial companies

May 2, 2025

Elizabeth Pfeuti

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Seeking Sustainability: SRS Among Trio of UK Government Consultations

June 26, 2025

Jack Grogan-Fenn

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