Geneva, 9 November 2026 – The World Business Council for Sustainable Development (WBCSD) today launched ISSB in Practice: Reporting Examples and Insights, the first practice-based synthesis of insights from the first year of mandatory reporting against ISSB standards. Combining real-world company reporting examples, investor feedback and technical commentary, the guide shows how companies can connect sustainability-related risks and opportunities with business strategy and financial performance.
As implementation of IFRS S1 and IFRS S2 gathers pace globally, the publication provides a timely stocktake of early reporting experience, helping companies learn from emerging practices and strengthen disclosures in future reporting cycles. It covers eight key disclosure areas, including climate-related physical risks, financial effects, scenario analysis and connectivity with financial statements, with practical recommendations to improve the clarity, comparability and usefulness of disclosures.
The publication highlights a key message for preparers: investors do not expect perfect information. Where quantitative data is still developing, transparent explanations of methodologies, data limitations and planned improvements can be more valuable than speculative estimates.
Investors stressed the importance of transparency around methodologies, assumptions and uncertainty, valuing information that sheds light on operational impacts, capital allocation, future costs, accounting estimates, demand forecasts and management judgement.
Designed as a learning resource rather than a benchmarking exercise, the publication helps companies learn from peers and strengthen disclosures over successive reporting cycles. It is informed by direct investor feedback on what makes sustainability-related financial disclosures decision-useful.
Please find the full report here.
Hendrik Rosenthal, Director, Group Sustainability, CLP Holdings Limited, said: “High-quality sustainability- and climate-related financial disclosures are built not only through standards, but also through shared learning. This publication provides valuable examples of how companies are applying the ISSB Standards in practice and offers useful insights for preparers on an evolving reporting journey. We thank WBCSD for convening partners, including CLP, to advance collective learning and look forward to contributing to the ongoing development of more transparent, connected and decision-useful disclosures.”
Argi Sampedro, Director of Sustainable Investing Policy and Regulation for Neuberger, said: “As an active manager investing around the world on behalf of clients, we welcome comparable, decision-useful, financially material sustainability reporting based on IFRS S1 and S2. Preparers have told us they value investor feedback, and we are pleased to have contributed to this practical analysis, which we hope companies will use as part of their journey to implement the ISSB Standards and to make their reporting clearer and more useful to investors.”
Meryam Omi, CEO of Climate Arc, said: “The real test of ISSB implementation is not whether companies can disclose information, but whether they can use it to make better decisions. WBCSD’s latest ISSB Insights publication showcases how businesses are linking sustainability reporting to transition planning, helping boards and management teams translate data into action, resilience and competitive advantage. Ultimately, comparable, transparent and decision-useful information is essential to building confidence and scaling capital for the necessary transition.”
About the publication
ISSB in Practice: Reporting Examples and Insights provides practical reporting examples, technical commentary and investor perspectives to support implementation of IFRS S1 and IFRS S2. The publication explores eight priority disclosure topics, including climate-related physical risks, transition plans, financial effects, scenario analysis, Scope 3 emissions and connectivity with financial statements.
The publication is intended as a learning resource to support implementation of the ISSB Standards and does not assess or rank companies’ compliance with IFRS S1 or IFRS S2.
The methodology can be found here.
Complementary guidance
On 3 December WBCSD will release an updated edition of Managing Uncertainty in sustainability disclosure. The publication provides practical guidance on addressing uncertainty when preparing disclosures under the European Sustainability Reporting Standards (ESRS) and the IFRS Sustainability Disclosure Standards.
Acknowledgement
This work was made possible through the generous support of Arc Connect Limited.
About WBCSD
The World Business Council for Sustainable Development (WBCSD) is the leading global community of forward-looking businesses working together to make sustainable business the benchmark for long-term value creation, resilience and competitiveness. Founded in 1995, WBCSD is a CEO-led, member-driven organization that equips companies to navigate complexity, accelerate business transformation, and drive impact at scale.
Guided by its Vision 2050 – a world in which more than 9 billion people live well, within planetary boundaries – WBCSD is the platform where the world’s leading companies come together to take on the sustainability challenges no one can solve alone. Through collaborative action, practical insight and engagement across value chains, industries and geographies, WBCSD helps businesses scale solutions, embed sustainability in every decision, and realize the value; turning sustainability challenges into opportunities for innovation, growth and competitive advantage. With offices in Geneva, New York, Chicago, Amsterdam, London, Singapore and Wuhan, WBCSD and its members are advancing the systems transformations needed for a net-zero, nature-positive and more inclusive future.
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Aswathi Raj, raj@wbcsd.org
World Business Council for Sustainable Development (WBCSD)