Global frameworks are converging—and fast. ISSB, TCFD, SASB and others are forming the new baseline for credible climate disclosure. Companies of every size need to understand what’s expected and how to comply, before it becomes law.
All companies using global voluntary or mandatory sustainability standards
To unify fragmented ESG reporting and enable investor-grade disclosures
ISSB S1: General sustainability disclosures
ISSB S2: Climate-related disclosures (built on TCFD)
Scope 1, 2 & 3 GHG disclosures using GHG Protocol
Disclosure of estimation methods and assumptions
Effective for voluntary use since Jan 1, 2024
Included in general purpose financial reporting
ISSB Standards: https://www.ifrs.org/sustainability-standards
TCFD Summary: https://www.fsb-tcfd.org/publications
SASB Standards: https://www.sasb.org/standards