AASB and ISSB education materials

Issued: September 2025

See Sustainability Assurance Homepage for background and copyright information.

AASB education materialsEducational materials on AASB S2 can be found in the AASB S2 Knowledge Hub.

ISSB education documents(see also IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures)

Disclosing information about anticipated financial effects applying ISSB Standards

Using ISSB Industry-based Guidance when applying ISSB Standards

Disclosing information about an entity's climate-related transition, including information about transition plans, in accordance with IFRS S2

Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate-related Disclosures

Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2

Sustainability-related risks and opportunities and the disclosure of material information

Comparison IFRS S2 Climate-related Disclosures with the TCFD recommendations

ESRS-ISSB Standards Interoperability Guidance

Using the SASB Standards to meeting the requirements in IFRS S1

Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards

Nature and social aspects of climate-related risks and opportunities

ISSB video explainers (see also video explainers)

IFRS S1

General overview of IFRS S1: Sustainability

General overview of IFRS S1: The TCFD structure

Materiality, what to disclose and when

Determining the value chain and considerations for consolidated groups

Reflecting Connectivity

Use of estimates and measurement uncertainty

IFRS S2

Key features of IFRS S2

Supporting guidance for first-time application of IFRS S2

Determining Scope 3 across the value chain

Using the IFRS S2 measurement framework

IFRS S1 and S2

Considerations of proportionality and scalability in sustainability reporting

Outline of the reliefs available