ISSB Study Guide 2026
Everything you need to pass the ISSB exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.
📋 ISSB Exam Format at a Glance
📚 ISSB Topics to Study (33)
✍️ Sample ISSB Questions & Answers
1. In ISSB guidance, what does 'connected information' require entities to ensure?
Connected information means sustainability disclosures must be consistent with and linked to information in the entity's financial statements to give a coherent picture.
2. Under IFRS S1, how should an entity approach resource disclosures when some sustainability data is unavailable?
IFRS S1 permits the use of estimates when actual resource data is unavailable, requiring transparent disclosure of the methodologies, assumptions, and sources underlying those estimates.
3. Under IFRS S1, which group is identified as the primary audience for sustainability-related financial disclosures?
IFRS S1 targets primary users of general purpose financial reports — investors, lenders, and other creditors — who need information to make resource allocation decisions.
4. What role does the 'IFRS Sustainability Alliance' (formerly SASB Alliance) play for ISSB standards?
The IFRS Sustainability Alliance provides a forum for companies and investors to support consistent implementation of ISSB standards.
5. What is the purpose of SASB Standards as referenced within IFRS S2 guidance?
SASB Standards are referenced in IFRS S2 as a source of industry-specific metrics that can serve as a practical starting point when identifying relevant sustainability disclosures.
6. Under the ISSB framework, what does 'connectivity of information' mean in practical reporting terms?
Connectivity requires preparers to show explicit links between sustainability risks and the financial statement line items they affect, such as asset impairments or provisions.