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.