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IFRS Sustainability Knowledge Center
Free, independent technical resources to understand and apply IFRS Sustainability Standards.
Apply IFRS
Practical guides, examples & implementation resources
The IFRS Hub Knowledge Center is a free, independent resource for professionals seeking to understand and apply the IFRS Sustainability Standards. Explore practical guides, technical explainers, expert webinars, implementation resources, comparisons and more—designed to make IFRS S1 and IFRS S2 easier to understand and apply in practice.
What is in the Knowledge Center?
Technical Documents
Audio Explainers
What are the key differences between IFRS S1 and IFRS S2?
What does “financial materiality” mean under IFRS S1?
What is enterprise value under the ISSB Standards?
Technical guides, explainers & knowledge
Explore IFRS
Webinars, videos & expert discussions
Expert Sessions
Recorded Webinar
ESRS 2.0: Fewer Rules, Bigger Decisions
With the CSRD Omnibus confirmed, companies are moving away from checkbox compliance toward something that demands real professional judgment. In this webinar, Lorinda Niemeyer and Shivani Rajpal walk you through the five biggest changes in ESRS 2.0 and what they actually mean for your reporting approach.
Upcoming Webinar
The Reporting Dividend
How IFRS Sustainability strengthens strategy, decision-making and credibility
15th September 15:00 to 16:15
IFRS Sustainability is setting the global direction for investor-focused sustainability reporting. Leading companies go beyond just compliance, using the reporting process to connect sustainability to enterprise value, strengthen the case for action and show investors they are managing the issues that will shape future performance.
Join us on September 15 as we bring the reporting dividend to life. Through practical examples, we will explore how organizations can turn IFRS Sustainability reporting into better information, stronger management decisions and greater investor confidence.
Your interactive IFRS research assistant
Ask Smart IFRS
Start Here! Here are the examples of the questions you can ask.
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What are the two inaugural IFRS Sustainability Disclosure Standards, and what does each one cover?
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What is the primary objective of the IFRS Sustainability Disclosure Standards?
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What are the four core content areas of the IFRS Sustainability Disclosure Standards, and what information does each include?
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How are the four core content areas derived from the TCFD framework?
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What is the relationship between IFRS S1 and IFRS S2, and why can no other standard be applied without IFRS S1?
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What are the conceptual foundations of IFRS S1 (fair presentation, materiality, reporting entity, and connected information)?
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What are the sources of guidance identified in IFRS S1, and which one is the only required source?
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What is the ISSB's approach to materiality, and how does it differ from the GRI and EFRAG approaches?
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What is the Sustainability Industry Classification System (SICS), and how does it differ from traditional industry classifications?
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What are the qualitative characteristics of useful sustainability-related financial information?