Issb Training 1
Issb Training 1
TRAINING
APPLYING THE IFRS SUSTAINABILITY
DISCLOSURE STANDARDS
BACKGROUND
In June 2023, the International Financial Reporting Standards Foundation (IFRS) ushered in a new era
of corporate sustainability-related disclosure to capital markets worldwide with the launch of IFRS S1,
“General Requirements for Sustainability-related Financial Information” and IFRS S2 “Climate-related
Disclosures.” The IFRS Sustainability Standards were developed by the International Sustainability
Standards Board (“ISSB”). In order to help capital market participants to implement the new
standards and to build capacity for consistent, global uptake, the UN SSE and IFC have partnered with
the IFRS Foundation to provide training free-of charge with UN SSE Partner Exchanges.
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APPLYING THE IFRS SUSTAINABILITY
DISCLOSURE STANDARDS
CONTENT
This training program has been developed to build participants’ understanding of the foundations of
the IFRS Sustainability Disclosure Standards and guides them through a four-step process of
preparing, aligning, implementing and communicating sustainability-related information. The training
includes step-by-step practical guidance to help participants build the foundations needed to
identify climate and sustainability-related issues, integrate them into strategy decision making and
governance processes, and measure progress and resilience.
MODULES
MODULE 1: PREPARE MODULE 2: ALIGN
Guiding participants on how they can build Guiding participants on applying the IFRS
on existing knowledge of the landscape Standards as the global baseline and further
and purpose of sustainability-related enhancing disclosure to meet geographical,
disclosure. sectoral and regulatory requirements.
The training content was developed collaboratively by the UN SSE, IFRS Foundation and IFC, through its
integrated ESG program implemented in partnership with the State Secretariat for Economic Affairs of
Switzerland SECO.
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