VIP Exclusive

ISSB IFRS Sustainability Disclosure Standards VIP Certification Exam

ISSB — The International Sustainability Standards Board (ISSB), established by the IFRS Foundation in November 2021, issues IFRS Sustainability Disclosure Standards; IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures) were published in June 2023 and are assessed in professional programs by bodies such as the CFA Institute, ACCA, and ICAEW — no single ISSB-branded certification exam exists, so this is an original comprehensive practice set reflecting the knowledge domains tested across those programs.

56
Questions
90m
Time Limit
75.00%
To Pass
Question 1 of 56👑 VIP

Greenway Industrials is preparing its first sustainability disclosures under IFRS S1. The CFO asks the reporting team to identify the overarching objective of IFRS S1. Which of the following most accurately captures that objective?

Questions 2–56 and full explanations are VIP-exclusive.