ISSB publishes educational material on anticipated financial effects of sustainability-related risks and opportunities

The International Sustainability Standards Board (ISSB) has published further educational material to support companies in implementing the ISSB Standards. This educational material addresses disclosures on the expected financial effects of sustainability-related risks and opportunities. The educational material is presented in three sections:

1. Overview of the disclosure requirements and their rationale, which is to provide investors with a clear link between sustainability and financial reporting.
2. Mechanisms in the ISSB Standards that facilitate the preparation of these disclosures, including pragmatic proportionality approaches.
3. Illustrations of disclosures of information about anticipated financial effects.

The ISSB educational material is available here. In the press release on the new educational material, Jenny Bofinger-Schuster, ISSB member, also discusses the current development of the ESRS amendment with regard to this information. See EFRAG’s proposals for ESRS amendments and the preliminary view of the DRSC.