ISSB Standards — IFRS S1 and S2
General sustainability-related and climate-related financial disclosures.
- Issued by
- IFRS Foundation
- Applies in
- Global standards
- Edition
- effective 1 January 2024
- Area
- Sustainability & ESG
What an assessor reads first.
The headline requirements in Amoreg’s catalogue, in the issuer’s own numbering where it has one. They are where a review starts, not a transcription of the text.
- S1Governance, strategy, risk management, metrics and targetsGeneral
- S2Climate-related disclosures including Scope 1–3Climate
How Amoreg keeps you on it.
Enable the ISSB Standards — IFRS S1 and S2 and add IFRS Foundation’s pages as a monitor of your own. Every publication it records keeps its source, stage and date.
Inspector reads your policies against these 2 requirements every week and opens a finding wherever one falls short, citing the rule and drafting the fix. A person decides what is applied.
Each week
- Read IFRS Foundation’s pages
- Check the library against 2 requirements
- Open findings with drafted fixes
- Wait for a person to decide
Policy does not yet set out: governance, strategy, risk management, metrics and targets
- Rule
- ISSB Standards — IFRS S1 and S2, S1
- Area
- General
- Proposed by
- Inspector
- Decided by
- A named person, once reviewed
The same ground, elsewhere.
- CSRD & European Sustainability Reporting StandardsDouble-materiality sustainability reporting with limited assurance.European Union · 5 controls
- FCA Sustainability Disclosure Requirements & investment labelsAnti-greenwashing rule, four investment labels, naming and marketing rules and disclosures.United Kingdom · 4 controls
Also in Global standards
- FATF RecommendationsThe 40 Recommendations — the international standard every national AML/CFT/CPF regime is measured against.Global · 8 controls
- Wolfsberg Group StandardsIndustry standards for correspondent banking, the CBDDQ/FCCQ questionnaires and effectiveness-based AML programmes.Global · 4 controls
- ISO 37001 — Anti-bribery management systemsRequirements for establishing, implementing and improving an anti-bribery management system.Global · 6 controls
- ISO 37301 — Compliance management systemsThe certifiable standard for a compliance management system across all obligations.Global · 6 controls
- ISO/IEC 27701 — Privacy information managementThe stand-alone PIMS standard (October 2025 edition), no longer dependent on ISO/IEC 27001.Global · 5 controls
- ISO/IEC 27001 — Information security managementThe certifiable ISMS standard; Annex A controls per ISO/IEC 27002:2022.Global · 9 controls
Questions
Does Amoreg watch for changes to the ISSB Standards — IFRS S1 and S2?
Enable it and add the issuer’s pages as a monitor of your own. Every publication the Monitor records keeps its source, stage and date.
Can Amoreg check our policies against the ISSB Standards — IFRS S1 and S2?
Yes. Inspector reads your library against its requirements every week and opens a finding, with the rule it cites and a proposed fix, wherever a policy falls short. A person decides what is applied.
Which edition does Amoreg use?
The catalogue records effective 1 January 2024. Editions were last verified in August 2026, and the Monitor records new publications as they appear.