By applying ISSB Standards voluntarily—in the absence of regulatory requirements—companies can provide decision-useful, globally comparable sustainability-related disclosures to investors. And, increasingly, investors around the world are calling on companies to do so.

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability disclosure requirements—including through widespread use of ISSB Standards—the Standards also serve as a passport for companies to meet requirements globally.

To support companies, the IFRS Foundation has published Voluntarily applying ISSB Standards—A guide for preparers (Voluntary Application Guide).

The guide aims to support companies as they start to apply ISSB Standards voluntarily as well as helping them communicate their progress to investors.