ISSB to propose IFRS Practice Statement on nature-related disclosures

The ISSB decided to develop an IFRS Practice Statement on nature‑related disclosures to be issued as an exposure draft for consultation in October 2026. The Practice Statement would provide non-mandatory guidance that complements IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures without amending their requirements, to provide material information about all sustainability-related risks and opportunities, including nature-related risks and opportunities that could reasonably be expected to impact a company’s prospects. 

More details are available in the press release.