An Architecture for General-Purpose Financial Reporting – the Development of IFRS Sustainability Disclosure Standards, Part 3

The ISSB Standards will be guided by a Conceptual Framework, adapted from the IFRS Framework, to integrate sustainability-related financial disclosures with accounting standards. This unified approach ensures consistency and relevance, supporting both standard-setting and preparers. The Framework will include shared chapters on reporting objectives, users, and qualitative characteristics while introducing sustainability-specific content. It promotes connectivity between financial and sustainability disclosures, fostering integrated reporting.