IFRS Foundation issues educational material on applying industry-specific guidance

On 10 July 2025, the IFRS Foundation issued new educational material to assist entities in transposing the ISSB standards. The focus is on the so-called sector-specific guidance, consisting of the SASB standards and the guidance on the implementation of IFRS S2, which contain relevant disclosure requirements and metrics for certain business models and sectors.

The training material

• explains the obligations arising from the ISSB standards to review the industry-specific guidance and assess its applicability;
• provides guidance on the practical application of this guidance; and
• discusses the disclosure requirements on whether and how the industry-specific guidance has been used.

The material is part of the ISSB’s ongoing support for the implementation of the new standards. It has no impact on the SASB standards currently under revision. In particular, it does not supplement or amend the existing regulations.