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Comprendre les normes de reporting de l'ISSB : Un référentiel ESG mondial

8 juillet 2025
Par le CST
Comprendre les normes de reporting de l'ISSB Un référentiel ESG mondial.

Le Conseil international des normes de durabilité (ISSB) was launched by the Fondation IFRS to create a global baseline for financially material sustainability disclosures.

In June 2023, the ISSB released its inaugural standards:

  • IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information
  • IFRS S2 – Climate-related Disclosures

Both are effective for reporting periods starting January 1, 2024. These standards are intended to convert environmental, social, and governance (ESG) risks and opportunities into decision-useful information for investors.

 

Why ISSB Matters for Global ESG Reporting:

Adoption is gathering speed. By May 2024 more than 20 jurisdictions, including the EU, UK and Australia, covering almost 55% of global GDP and over 40 % of market capitalization, announced plans to introduce ISSB-aligned rules. Canada, Japan, and Singapore are currently drafting legislation, while the United States is observing closely through the SEC’s climate disclosure proposals..

 

“As we embark on our two-year work plan to build out the global baseline, I’m grateful to our partners for creating an efficient, effective disclosure system for capital markets.”

Emmanuel Faber, ISSB Chair

 

Investors welcome the consistency. A Reuters survey of large asset managers found that 78% plan to support companies following ISSB. Moreover, securities regulators under IOSCO have endorsed the standards, increasing the likelihood of mandatory uptake. Furthermore, ISSB aligns with TCFD, ensuring continuity for businesses already disclosing climate risk. Meanwhile, the board works with bodies like GRI to decrease duplication.

 

How to Implement ISSB in Your Business:

  • Assess financial materiality: Map ESG issues that could influence cash flow, cost of capital or enterprise value.
  • Benchmark current reporting: Compare your GRI, SASB or CDP disclosures against IFRS S1/S2 requirements to spot gaps.
  • Upgrade data systems: Build auditable, forward-looking data pipelines for metrics, targets and scenario analysis.
  • Embed governance: Give the board formal oversight of sustainability risks, integrate them into risk management and strategy.
  • Upskill teams: Enroll finance and sustainability staff in targeted courses like the Programme des praticiens certifiés en matière de développement durable (ESG) to master ISSB demands.

 

ISSB vs GRI and SASB: Key Differences

When navigating ESG reporting frameworks, it’s crucial to understand how ISSB, GRIet SASB differ in purpose, in audience, scope, and regulatory traction.

ISSB is designed primarily for investors and capital markets. It focuses on financial materiality, meaning it emphasizes sustainability factors that could impact a company’s enterprise value. In contrast, GRI (Global Reporting Initiative) is stakeholder-oriented, addressing a broader spectrum of concerns including environmental and social impacts—regardless of their financial implications. GRI uses a double materiality approach, combining both financial and societal perspectives.

SASB (Sustainability Accounting Standards Board), now merged into ISSB, historically served investors with a focus on industry-specific ESG risks. Its 77 sector-specific standards are now integrated into ISSB’s sector guidance, adding practical depth to ISSB’s global baseline.

 

Here’s how they compare at a glance:

  1. Purpose & Audience:

ISSB: Investors, regulators, financial markets

GRI: Broad stakeholders (civil society, employees, NGOs)

SASB: Investors (industry-specific risk reporting)

 

  1. Materiality:

ISSB and SASB: Financial materiality

GRI: Double materiality (financial + societal impact)

 

  1. Scope and Structure:

ISSB: High-level framework with climate and sustainability standards (IFRS S1 and S2)

GRI: Comprehensive ESG disclosures, including biodiversity, human rights, and supply chains

SASB: Detailed metrics across 77 industries (now part of ISSB)

 

  1. Regulatory Status:

ISSB: Endorsed by IOSCO; gaining regulatory momentum globally

GRI: Widely used, especially in Europe

SASB: Integrated into ISSB; no longer a standalone framework

 

While ISSB provides a financially investor-focused global baseline, GRI offers a broader ESG impact lens, and SASB contributes industry-specific detail now embedded in ISSB’s structure. Companies may benefit from using ISSB and GRI in unison, addressing both financial markets and wider stakeholder expectations.

 

FAQ

What is the ISSB framework?

It consists of IFRS S1 et IFRS S2, giving comparable sustainability and climate information to investors.

 

How to transition to ISSB reporting?

Start with a gap analysis, strengthen data quality, integrate ESG into governance and use pilot runs to test disclosures.

 

Are ISSB standards mandatory?

A growing list of jurisdictions is making them mandatory or “comply-or-explain.” Early adoption positions you ahead of regulators and investors.

 

Ready to Lead with Confidence?

Join Our Upcoming Trainings

As the sustainability landscape evolves rapidly, staying ahead means being proactive about leadership. Whether you’re preparing to align with ISSB, enhance GSE reporting, or integrate sustainability into your core strategy, our upcoming Certified Sustainability (ESG) Practitioner Programs offer the tools, frameworks, and expert guidance you need.

Join executives and sustainability professionals from around the world in our highly acclaimed, practitioner-led trainings—available both live online and in-person across key global cities.

Explore upcoming training dates and register here. Secure your spot and gain the knowledge to shape resilient, transparent, and investor-ready GSE disclosures.

 

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