As companies across jurisdictions move from understanding the ISSB Standards (IFRS S1 and IFRS S2) to putting them into practice, preparers and stakeholders are seeking greater clarity on how to apply the requirements and communicate sustainability-related information in a way that meets investor expectations and supports decision-useful reporting.
At this early stage of implementation, real-world reporting examples provide valuable insights into emerging practices, illustrating different approaches and levels of reporting maturity, and helping companies navigate the transition from adoption to effective implementation.
Through this report, WBCSD aims to address this need by bringing together these examples with technical and investor perspectives, drawing out key considerations to help preparers strengthen their own disclosures.
Who is this report for?
This publication is designed for sustainability, finance and reporting professionals preparing ISSB-aligned disclosures, as well as investors, assurance providers, regulators and other stakeholders interested in understanding emerging reporting practices under the ISSB Standards.
What’s inside?
Featuring 22 real-world examples, from companies across sectors, geographies and market capitalizations, the report is structured around eight key topics mapped to the requirements of IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information & IFRS S2 Climate‑related Disclosures.
A. Strategy
✓ Topic 1: Climate-related physical risks
✓ Topic 2: Information about transition plans
✓ Topic 3: Financial effects of climate-related risks
✓ Topic 4: Scenario analysis
✓ Topic 8: Connectivity with the financial statements
“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.”
– Argi Sampedro, Director of Sustainable Investing Policy and Regulation, Neuberger
“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.”
– Hendrik Rosenthal, Director, Group Sustainability, CLP Holdings Limited
“From a preparer’s perspective, ISSB reporting brings valuable discipline to integrating sustainability-related risks and opportunities into strategy, risk management and financial decision-making. This report provides practical examples and insights that can help preparers address implementation challenges and strengthen disclosures that support consistent and decision-useful information.”
– Roberta Mendes, Sustainability Disclosure Manager at Vale S.A.
“I found the practical examples particularly valuable in showing how ISSB-aligned disclosures can become more decision-useful by connecting sustainability-related risks and opportunities with business strategy and financial implications. Personally, the review process was also a valuable opportunity for me to learn from good disclosure practices across a wide range of global companies. Going forward, through our engagement with investee companies, I hope to share these examples and encourage greater use of the ISSB Standards.”
– Yuki Ikehata, Head of Sustainable Investment for Asset Management One
Disclaimer: This 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. Please view the full methodology here.
