Action Guide

Sustainability Disclosure Standards

The International Financial Reporting Standards Foundation

The IFRS Foundation's IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2) provide a global baseline for sustainability and climate-related disclosures. The standards build on and fully incorporate the recommendations of the former Task Force on Climate-related Financial Disclosures (TCFD), helping organizations deliver consistent, decision-useful sustainability information to investors.