To help enable informed investment decisions, the International Sustainability Standards Board® (ISSB®) developed globally-comparable sustainability disclosure standards for the International Financial Reporting Standards® (IFRS®) Foundation.
From Sustainability Explorer, you can view the IFRS Sustainability Disclosure Standards:
- IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information, including its basis for conclusions and illustrative examples and guidance
- IFRS S2: Climate-related Disclosures, including its basis for conclusions, illustrative examples and guidance, and industry-based guidance
Tip: Companies with at least $500M in annual revenue doing business in California can use IFRS S2 to identify and assess climate-related risks in compliance with California Senate Bill 261 (SB261).
When you include this content in Sustainability Explorer, you can:
- Search and browse the content to prepare Environmental, Social, and Governance (ESG) or sustainability disclosures.
- Align content with Program metrics to collect values for their disclosures.
- Add comment threads to discuss content and disclosures with collaborators.
Include IFRS SDS in Sustainability Explorer
To include the IFRS Sustainability Disclosure Standards in Sustainability Explorer, select IFRS in Frameworks from the Properties panel.
Note: Depending on your company's Workiva subscription, you may need to request IFRS for Sustainability Explorer from your Workiva Customer Success Manager (CSM).
Adopt amendments to GHG emissions disclosures
IFRS S2 incorporates the Amendments to Greenhouse Gas Emissions Disclosures issued by ISSB in December 2025. To help address challenges identified during the implementation of IFRS S2, these amendments to greenhouse gas (GHG) emissions disclosure requirements:
- Enable an entity to limit their measurement and disclosure of Scope 3 Category 15 financed GHG emission metrics, as defined in IFRS S2
- Allow classification systems — other than the Global Industry Classification System (GICS) — to disaggregate information about financed emissions
- Clarify relief from the GHG Protocol Standard, if a jurisdictional authority or exchange that lists an entity requires another method to measure GHG emissions
- Introduce jurisdictional relief from using Global Warming Potential (GWP) values from the latest Intergovernmental Panel on Climate Change (IPCC) Assessment Report to convert GHG emissions
Note: These amendments are effective January 2027, but early adoption is permitted. In mandated jurisdictions, the amendments may require local regulatory adoption before they take effect; consult your local regulator before you apply any reliefs.
To explore the amended IFRS S2, browse the Current version of IFRS in Sustainability Explorer.
Tip: ISSB also aligned financial emission metrics in three Sustainability Accounting Board Standards (SASB) with these IFRS S2 amendments. To learn more, view Adopt Sustainability Accounting Standards Board revisions.
Download PDFs of IFRS SDS
For a deeper review of the Standards and their accompanying guidance, click Download original source file to save a ZIP file of the full portable document files (PDFs) published by the IFRS Foundation — including images, tables, and styling that don't appear in Sustainability Explorer.
Align IFRS SDS with Program metrics
From Sustainability Explorer, you can align specific content of the Standards and their accompanying guidance with the Program metrics that collect the related values:
- From Sustainability Explorer, search for or browse to the IFRS content, and click Connect to program metric .
- Select or add the Program metric the content aligns with, and click Apply.
To learn more, view Align Sustainability Program metrics with Sustainability Explorer content.
Tip: To provide images, tables, or other context not included in Sustainability Explorer, you can also download IFRS content as a PDF, and then upload it as a reference attachment in Sustainability Program.
View a Standard's related ESRS or CDP content
If your company also enables the European Sustainability Reporting Standards (ESRS) or CDP 2025 in Sustainability Explorer, you can view its comparable content — based on guidance from the IFRS Foundation — in Related.
To review a Standard and its related content side-by-side, click the content in Related to open it in the Explore panel.
Tip: To view the related content in the main pane instead of the panel, click Open in Explorer from the Explore panel.
Use IFRS SDS for Canadian Sustainability Disclosure Standards
To help ensure consistency and comparability, the Canadian Sustainability Standards Board (CSSB) incorporate IFRS S1 and S2 into their voluntary Canadian Sustainability Disclosure Standards (CSDS):
- CSDS 1: General Requirements for Disclosure of Sustainability-related Financial Information
- CSDS 2: Climate-related Disclosures
As such, the content of the CSDS tightly aligns with the IFRS Sustainability Disclosure Standards, with only transition relief modifications to reflect the Canadian public interest. To align metrics in Sustainability Program with the CSDS — which is not included in Sustainability Explorer — you can likewise add the corresponding IFRS Sustainability Disclosure Standards content as Related Explorer content.