Editorial

Corporate reporting, climate and sustainability issues

This edition focuses on one of the most significant and fast moving areas of corporate reporting: climate and other sustainability issues. The ISSB's first two standards - IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2, Climate-related Disclosures - have now been endorsed by the International Organisation of Securities Commissions (IOSCO). This is a major step forward for the ISSB, and the IFRS Foundation as a whole, which will be delighted that the announcement, although widely expected, was made so quickly.