In an era where sustainability and transparency have become key drivers of business success, theintroduction of IFRS S1 and S2 by the International Sustainability Standards Board (ISSB) is a monumental step toward improving corporate sustainability reporting. These standards enhance global consistency in sustainability disclosures, making it easier for investors, regulators, and other stakeholders to compare companies’ sustainability performance. IFRS S1 focuses on general sustainability-related disclosures, while IFRS S2 specifically addresses climate-related financial disclosures.