ISSB-Coord-EU-CSRD-ESRS-Taxonomy-TCFD-TNFD-GRI-CDP-US-SEC-UK-SRS-AASB-CSDS-SSBJ-KSSB-30-Jurisdictions | ISSB Coordination - EU CSRD/ESRS + EU Taxonomy + US SEC Climate Disclosure (vacated) + California SB-253/261 + UK SDR + Australia AASB S1/S2 + Canada CSDS + Japan SSBJ + Korea KSSB | 0 |
ISSB-IFRS-S1-Governance-Strategy-RiskMgmt-Metrics-FourPillars-MaterialSustainability-TCFD | ISSB IFRS S1 General Requirements - Four Pillars Governance + Strategy + Risk Management + Metrics and Targets + Material Sustainability-Related Financial Information + Primary Use | 0 |
ISSB-IFRS-S1-Sources-SASB-Industry-Disclosures-Connected-Information-Reporting-Boundary | ISSB IFRS S1 Sources of Guidance + SASB Standards Industry-Specific Disclosures + Connected Information + Reporting Boundary + Time of Reporting + Comparative Information + 11 SASB | 20 |
ISSB-IFRS-S1-ValueChain-Estimates-TimeHorizons-Short-Medium-Long-Comparative-Information | ISSB IFRS S1 Value Chain Considerations + Use of Estimates + Time Horizons Short/Medium/Long + Climate Sensitivity Reporting + Comparative Information + First Year Transition Relie | 0 |
ISSB-IFRS-S2-CapitalDeployment-InternalCarbonPrice-Remuneration-Linked-Compensation-Strategy | ISSB IFRS S2 Capital Deployment Toward Climate + Internal Carbon Prices (Shadow Pricing) + Remuneration Linked to Climate Performance + Cross-Industry Disclosures + Sustainability- | 0 |
ISSB-IFRS-S2-Climate-Governance-Strategy-Resilience-ScenarioAnalysis-TransitionPlan-Paris | ISSB IFRS S2 Climate-related Disclosures + Climate Governance + Strategy + Climate Resilience + Scenario Analysis + Transition Plan + Paris Agreement Alignment + Net Zero by 2050 | 5 |
ISSB-IFRS-S2-Industry-Based-Climate-Disclosures-11-SASB-Sectors-Industry-Standards-Volume | ISSB IFRS S2 Industry-Based Climate Disclosures + 11 SASB Sectors + 77 Industry Standards + Appendix B Industry-Based Application Guidance + Topic-Based Disclosures + Activity Metr | 0 |
ISSB-IFRS-S2-Metrics-Scope1-2-3-GHG-Emissions-PhysicalRisk-TransitionRisk-Opportunities-GHGProtocol | ISSB IFRS S2 Climate Metrics - Scope 1, 2, and 3 Greenhouse Gas (GHG) Emissions per GHG Protocol + Physical Risk Exposure + Transition Risk Exposure + Climate-Related Opportunities | 7 |
ISSB-Scope-Establishment-Nov2021-COP26-IFRS-S1-S2-2023-Effective-1Jan2024-Global-Baseline-30Plus-Jurisdictions | ISSB Standards Scope + Establishment November 2021 COP26 Glasgow + IFRS Foundation Independent Standard-Setting Body + IFRS S1 + IFRS S2 Issued June 2023 + Effective 1 January 2024 | 0 |