Illustration of the ISSB global baseline for sustainability disclosure — IFRS S1 and IFRS S2 four-pillar framework converging across China CSDS, EU CSRD, and US California SB 253/261
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ISSB Global Baseline: IFRS S1/S2 Sustainability Disclosure Guide

BySW Accounting admin

What is the ISSB global baseline for sustainability disclosure, and why does it matter in 2026? The International Sustainability Standards Board (ISSB) — established by the IFRS Foundation — issued IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures) as a global baseline for how companies report sustainability information to investors. By 2026,…