The ISSB issues the IFRS 1 “General Requirements for Disclosure of Sustainability-related Financial Information” and the IFRS S2 “Climate-related Disclosures“.
IFRS S1 provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term. IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1.

For further information, please refer to the ISSB website