Frameworks · International
IFRS S1 and IFRS S2 Sustainability Disclosure Standards
- Publisher
- International Sustainability Standards Board
- Jurisdiction
- Global
- Type
- Standard
- Rights
- Licensed standard: identifiers and Sustin’s own words only
- Provisions in the registry
- 2
- Status, Q4 2026
- Applicable
- Review maturity
- Human-reviewed
- Mappings by review status
- 7 suggested · 6 Human-reviewed · 0 Approved
- Official source
- ifrs.org
Abstract
Abstract in preparation.
Editions and application periods
Status computed for 1 Oct 2026 with each edition's window basis. Sustin release 2026.6.
- Issued June 2023From 2023 · basis: publication
Concepts and related frameworks
No concept-level relationships are published for this framework in release 2026.6.
Topic-level relationships with i5Benchmark
- i5Benchmark Framework · 6 relationships: is related to · Human-reviewed
Changes
No change events are recorded for this framework in release 2026.6. New editions, amendments, consultations and application dates will appear here.