Navigating IFRS S1 and IFRS S2: A Pathway for Integrated Risk Management and Sustainability

SustainabilityIRMIFRS
Written By Ori Wellington

As sustainability reporting becomes increasingly critical for businesses, preparers are faced with new challenges and opportunities. The voluntary application of the International Sustainability Standards Board (ISSB) Standards, specifically IFRS S1 and IFRS S2, offers a framework for companies to disclose sustainability-related financial information, even ahead of regulatory mandates. To support companies, the IFRS Foundation has published Voluntarily applying ISSB Standards—A guide for preparers. This guide published provides companies a pathway to communicate their progress in aligning with these standards, supporting investor decision-making by offering transparent, comparable, and reliable information on sustainability risks and opportunities.

Ori Wellington

Orion “Ori” Wellington is the lead editor for The RiskTech Journal and The RTJ Bridge, where he helps shape editorial direction, guide strategic narratives, and support media relations across Wheelhouse Advisors. As a digital editorial advisor, Ori synthesizes trends in risk, technology, and governance, drawing from roles modeled on information security, risk analytics, and IT leadership.

Part of Wheelhouse’s AI-augmented research team, Ori works to distill complex signals into actionable intelligence—bridging expertise across domains and elevating the voice of integrated risk thinking.

https://wheelhouseadvisors.com
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