The International Financial Reporting Standards Foundation has published educational material explaining how companies should use the International Sustainability Standards Board (ISSB) industry-based guidance when applying the IFRS Sustainability Disclosure Standards (ISSB Standards). The guidance, which collectively refers to the SASB Standards and the Industry-based Guidance on Implementing IFRS S2, sets out disclosure topics and metrics typically relevant to companies in specific industries. The material clarifies where the ISSB Standards require companies to refer to and consider the applicability of the industry-based guidance, key considerations when applying it, and what companies must disclose about how they have used it. It is positioned as implementation support and as context for stakeholders reviewing the proposed enhancements to several SASB Standards published on 3 July 2025, and it does not change the requirements in the ISSB Standards or affect the proposed enhancements.
International Financial Reporting Standards Foundation 2025-07-10
International Financial Reporting Standards Foundation publishes educational material on using ISSB industry-based guidance when applying IFRS Sustainability Disclosure Standards
The International Financial Reporting Standards Foundation released educational material on using the International Sustainability Standards Board's industry-based guidance with the IFRS Sustainability Disclosure Standards. This material clarifies disclosure topics and metrics relevant to specific industries and serves as implementation support without altering existing ISSB Standards or proposed enhancements to SASB Standards.