WBCSD ISSB in Practice: Reporting Examples and Insights 2026

The World Business Council for Sustainable Development’s (WBCSD) ISSB in Practice: Reporting Examples and Insights examines how companies apply IFRS S1 and IFRS S2 in sustainability-related financial reporting. It covers physical climate risks, transition plans, scenario analysis, Scope 3 emissions, risk management and links between climate disclosures and financial statements.

The 2026 publication reviews 22 illustrative examples from company reports across sectors and markets. Technical analysis and investor commentary address eight topics organized around strategy, risk management, metrics and targets, and IFRS S1 conceptual foundations. Companies featured include Deutsche Bank, Rio Tinto, Unilever, Swire Pacific and QNB. The examples demonstrate selected reporting practices rather than full compliance with ISSB Standards.

WBCSD finds that meaningful links between sustainability disclosures and financial statements remain uncommon. Transition plan reporting often lacks details on financing and resources, while Scope 3 emissions disclosures vary in methodology and coverage. Investors value specific information on exposed assets, business impacts and financial effects, supported by transparent assumptions, scenario analysis and explanations of uncertainty.

For sustainability and finance teams, the guide shows how connected disclosures, clear calculation methods and documented progress can make IFRS S1 and S2 reporting more useful. It encourages companies to explain reporting boundaries and data limitations instead of presenting speculative estimates. Because the examples are not compliance assessments, they should be used as practical references, not endorsements. Access the original full report here: click here.

Official Report Source

Report: ISSB in Practice: Reporting Examples and Insights

Published by: World Business Council for Sustainable Development (WBCSD)

Edition / Publication Year: 2026

Publication Date: November 9, 2026