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The IFRS Foundation has published educational material to help companies understand the role of the ISSB industry-based guidance—which collectively refers to the SASB Standards and the Industry-based Guidance on Implementing IFRS S2—when applying IFRS Sustainability Disclosure Standards (ISSB Standards).
ISSB industry-based guidance is a useful resource for companies applying ISSB Standards, as it sets out disclosure topics and metrics that are typically applicable for companies with business models associated with specific industries.
The educational material explains:
- requirements in ISSB Standards that companies ‘shall refer to and consider the applicability of’ the ISSB industry-based guidance;
- considerations related to applying the ISSB industry-based guidance; and
- disclosure requirements about how a company has used the ISSB industry-based guidance.
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