IFRS Foundation

The IFRS Foundation is an independent, not-for-profit public interest organisation responsible for developing globally accepted corporate reporting standards. Through the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB), it sets IFRS Accounting Standards and IFRS Sustainability Disclosure Standards, used by companies and regulators to improve transparency, comparability, and investor decision-making. Its work is central to global financial reporting and increasingly important for climate and sustainability disclosure frameworks.