Essential IFRS Resources to Deepen Your Knowledge and Expertise

IFRS Sustainability Disclosure Standards are moving quickly from “what’s coming” to “what’s required,” and many ESG teams are now figuring out how to prepare for reporting without reinventing the wheel. Below is a curated list of resources to help you go deeper on IFRS S1/S2, understand what adoption looks like in your region, and translate the standards into a workable annual ESG calendar.

IFRS International Sustainability Standards Board (ISSB)

The ISSB is the global standard-setting body behind the IFRS Sustainability Disclosure Standards. This page explains the ISSB’s role in creating a consistent, investor-focused baseline for sustainability reporting worldwide, and is a great starting point for understanding the “why” and “how” of IFRS sustainability disclosures.

Worldwide Adoption of IFRS Sustainability by Country

If you’re wondering what IFRS adoption looks like in your region, this is the place to check. The IFRS Foundation maintains jurisdiction-by-jurisdiction profiles showing current status, adoption timelines, and how countries are integrating ISSB standards into local regulation.

IFRS S1 – General Requirements

IFRS S1 is the core standard that sets the overall requirements for disclosing sustainability-related risks and opportunities in financial reporting. This resource lays out the foundational concepts, structure, and disclosure expectations that apply across topics, making it essential reading for any team building its first IFRS-aligned reporting process.

IFRS S2 – Climate-Related Disclosures

IFRS S2 builds on S1 with specific requirements for climate-related risk and opportunity disclosures, including governance, strategy, risk management, and metrics/targets. Use this standard to understand exactly what climate information needs to be reported and how it should connect to enterprise value and decision-useful reporting.

SASB Industry Standards Navigator

The SASB Standards provide industry-specific disclosure guidance that the ISSB has committed to maintain and align with IFRS reporting. This navigator helps you find the SASB standard relevant to your industry and is especially useful for ensuring your IFRS disclosures reflect sector-specific material topics.

SASB Materiality Finder for Disclosure Topics

Not sure which sustainability topics are financially material for your business? The SASB Materiality Finder lets you quickly identify and compare material ESG topics by industry, enabling IFRS reporters to focus their efforts where its most needed.

Earth Academy Global Webinar: “IFRS Sustainability Standards 101”

This introductory session is a helpful on-ramp for teams newer to ISSB/IFRS reporting. It walks through the basics of IFRS Sustainability Standards, what they require, and how organizations can begin preparing for first-year adoption.

Resources from ECO-OS

Getting ready to prepare your IFRS sustainability disclosure? Check out ECO-OS's ESG Manager's IFRS Survival Guide for a printable calendar and checklists to keep you on track throughout the year.

We’ll continue sharing practical IFRS adoption insights from the field — including how to integrate S1/S2 into existing ESG workflows, avoid double the work, and stay audit-ready. If you’re following along for implementation guidance, keep an eye on the ECO-OS blog for upcoming regional and sector-specific notes.

ECO-OS helps companies navigate exactly these shifts—strengthening ESG data systems, clarifying materiality, preparing for long-term disclosure needs, and supporting voluntary reporting that’s credible, consistent, and audit-ready. If you want to turn uncertainty into preparedness and optional transparency into a strategic advantage, talk to an ECO-OS expert today.