Effective as of January 1, 2024, the IFRS Sustainability Disclosure Standards (SDS) aim to establish a comprehensive global baseline of corporate sustainability-related financial disclosures. 

While presently voluntary, governments and regulators are mobilizing to make them mandatory. Notably, IOSCO has officially endorsed the standards and is advising its members to incorporate them into their disclosure regulations; a number of jurisdictions including Australia, Canada, Japan, and the UK have announced their intention to do just that.

Learn more about the IFRS SDS in our expert-curated fact sheet.