This document provides practical guidance on the voluntary adoption of IFRS S1 and IFRS S2 standards for companies. These standards, issued by the International Sustainability Standards Board (ISSB), provide a global framework for companies to disclose information about sustainability-related risks and opportunities that are relevant to investors. The document explains various aspects of the application of the standards, including transitional reliefs and principles of proportionality, which allow companies to gradually incorporate these standards into their practice. It also looks at how companies can communicate their progress in implementing these standards and how they can build on existing sustainability disclosure frameworks. Spring

International Financial Reporting Standards (IFRS) September 25 published  manual.