Sustainability-Related Financial Disclosures Toolkit

Year Published

2023

Contributing Organizations

International Finance Corporation (IFC)

International Financial Reporting Standards (IFRS)

Type of Resource

Tool

Guidance

Languages

English

Relevant Topics

Core Topic

Climate Reporting

Topic 2

Disclosure Standards - Regulatory

Topic 3

Disclosure Standards - Voluntary

Target Audience

Advisors & Consultants

Banks

Financial Services Providers

Real Economy Corporates

Technical Assistance Providers

Relevant Geography

Global

Resource Summary

Resource description: This resource introduces the UN SSE Toolkit on Sustainability-Related Financial Disclosures, created to help stock exchanges and market participants implement the IFRS Sustainability Disclosure Standards.

Key insights:

Offers three model guidance templates for exchanges: ESG disclosures, climate-related disclosures (TCFD-aligned), and IFRS-aligned disclosures
Provides training tools on transition plans, climate metrics, IFRS gap analysis, and disclosure strategy planning, aligned with SSE Academy programs
Supports exchanges with a global database of ESG guidance and peer examples, plus technical assistance for developing disclosure guidance
Includes a CPD-certified online training course—run with the IFRS Foundation and IFC—on applying IFRS Sustainability Disclosure Standards

Why this matters: As sustainability reporting advances, this toolkit helps exchanges offer practical support to issuers, promoting transparent and comparable IFRS-aligned disclosures.