The IFRS Foundation has unveiled a new set of free e-learning modules to help businesses worldwide adopt the International Sustainability Standards Board (ISSB) Standards, a key step in strengthening ESG […]

The IFRS Foundation has unveiled a new set of free e-learning modules to help businesses worldwide adopt the International Sustainability Standards Board (ISSB) Standards, a key step in strengthening ESG reporting and advancing carbon neutral strategies. These resources aim to accelerate the implementation of IFRS S1 (General Sustainability Disclosure Requirements) and IFRS S2 (Climate-related Disclosures), which are rapidly becoming global benchmarks for sustainability-related financial reporting. 

The e-learning courses, available via the IFRS Sustainability Knowledge Hub, are tailored for first-time adopters and include four self-paced modules: 

• Introduction to IFRS Sustainability Disclosure Standards 

• Introduction to IFRS S1 

• Introduction to IFRS S2 

• Integrated Sustainability Disclosures and Organizational Considerations 

Each module offers interactive content, assessments, and certificates of completion. Sue Lloyd, ISSB Vice-Chair, highlighted the significance: “The ISSB is committed to supporting companies as they implement our Standards. We understand the need for accessible, practical resources to help preparers understand and apply IFRS S1 and S2.” 

With growing global demand for transparent ESG data and reliable carbon neutral strategy reporting, the IFRS Foundation’s initiative directly supports companies in producing investor-grade sustainability disclosures. Accurate sustainability reporting is critical for building trust across capital markets, improving decision-making for investors, and driving capital toward businesses committed to long-term resilience. 

Available at no cost to anyone with an IFRS.org account, the modules also offer opportunities for professional development, with eligible participants earning CPD/CPE credits. For deeper expertise, professionals are encouraged to pursue advanced credentials such as the FSA Credential, linking sustainability performance to financial outcomes. 

As jurisdictions worldwide—including Hong Kong, the EU, and many G20 nations—move to integrate ISSB Standards into mandatory ESG reporting, these training tools offer crucial support for businesses navigating the shift toward carbon neutral strategies and robust ESG compliance. 

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