Sustainability disclosure standards - video explainers
Watch our videos to help you understand and apply the ISSB standards
ACCA welcomes the strengthening of corporate reporting on sustainability with the publication of the first two standards from the International Sustainability Standards Board (ISSB): IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2, Climate-related Disclosures. As part of support to members on this important development, we've partnered with the ISSB to produce a series of videos.
Sue Lloyd
ISSB vice-chair. Previously she served as a member of the International Accounting Standards Board (IASB) from 2014, and also IASB vice-chair from 2016.
Ravi Abeywardana
Director of strategic affairs and capacity building, IFRS Foundation – ISSB, previously an ISSB technical director working on the inaugural ISSB Standards.
IFRS S1
IFRS S1 introduction
General overview of IFRS S1: Sustainability
TCFD structure
General overview of IFRS S1: The TCFD structure
Materiality
Materiality, what to disclose and when
Value chains and group companies
Determining the value chain and the consolidated group perspective
Reflecting connectivity
The relationship between sustainability and financial information
Estimates and measurement uncertainty
The use of estimates and measurement uncertainty
IFRS S2
IFRS S2 introduction
Key features of IFRS S2
First time application
Supporting guidance for first-time application of IFRS S2
Scope 3 disclosures
Determining Scope 3 disclosures across the value chain
Measurement framework
Using the IFRS S2 measurement framework
IFRS S1 and S2
Proportionality and scalability
Considerations of proportionality and scalability in sustainability reporting
Reliefs
Outline of the reliefs available
Disclosure capability
Building sustainability disclosure capabilities