Effects Analysis (IFRS S1/S2)

This Effects Analysis describes the likely benefits and costs of IFRS S1 and IFRS S2. In this analysis, the benefits and costs are collectively referred to as ‘effects’. The International Sustainability Standards Board (ISSB) gains insight into the likely effects of new IFRS Sustainability Disclosure Standards through its exposure of proposals to stakeholders and through its analysis and consultation with them. This document describes the ISSB’s considerations of the effects of IFRS S1 and IFRS S2. This Effects Analysis accompanies, but is not part of, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.