The purpose of this guidance is to help stock exchanges to develop their own voluntary guidance to support their listed entities in the implementation of IFRS S1 and S2 standards. The IFRS Foundation permits stock exchanges to reproduce the material in this guidance, provided that the educational material is available free of charge. The document is available in Word format to facilitate the copying of the text. Note that the IFRS Foundation permits stock exchanges to reproduce the material in this guidance, provided that the educational material is available free of charge. 

This Guidance is part of a toolkit that the UN SSE, together with its partners, developed to support stock exchanges and their market participants in the implementation of the IFRS Sustainability Disclosure Standards. The toolkit includes training tools that are designed to complement the SSE Academy’s training program on the IFRS Sustainability Disclosure Standards. The SSE will continue to work with its partners to add new tools as necessary to provide ongoing support to stock exchanges and their markets on this topic. Stock exchanges may wish to include these support documents, and other tools they identify, together with their own guidance to companies. 

To access the toolkit, visit www.ssenitiative.org/disclosure-toolkit

While this guidance provides a general overview of IFRS S1 (general disclosures) and IFRS S2 (climate disclosures), it does not aim to replicate existing materials but rather provide practical and easy-to-follow explanation of the ISSB Standards for listed companies at all stages of their climate and sustainability reporting journeys. This model guidance aims to complement rather than replace previous UN SSE model guidance publications, and therefore stock exchanges can additionally make use of the UN SSE’s Model Guidance on ESG disclosures (2015) and Model Guidance on Climate Disclosures (2021) for additional explanations pertaining to environmental, social and governance (ESG) issues as well as climate-related disclosure specificities.