The IFRS Foundation has launched the IFRS sustainability knowledge hub to support the use of the ISSB Standards from next year. The hub went live at COP28’s Climate Action Day and is a key component of the IFRS Foundation’s capacity building programme.

The hub hosts content developed by the IFRS Foundation and over 100 resources developed by third-party organisations. Materials will be added over time in response to market needs and emerging practices.

While the hub has been designed to help companies preparing their ISSB disclosures, it will also be a useful repository for auditors, investors, regulators and other stakeholders seeking to advance their understanding of the ISSB Standards.

Resources on the hub include an introduction to the ISSB Standards, a guide for transitioning from TCFD recommendations to ISSB Standards and a set of Frequently Asked Questions (FAQs).

The launch of the hub coincides with an update to the IFRS Foundation’s FSA Credential Level 1, which has been updated to reflect the work of the ISSB. The paid-for credential culminates in a two-hour exam that tests understanding of the principles and practices of sustainability disclosure, helping to advance a common language of sustainability disclosures.

The IFRS Foundation is focused on supporting the implementation of the ISSB Standards through capacity building initiatives and is working with a number of partners to advance this work.

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