Unveiling the key drivers of implementing ISSB’S sustainability and climate-related financial disclosures, IFRS S1 & S2

Abstract

This paper examines the factors influencing the adoption of IFRS S1 and IFRS S2 sustainability disclosure standards by organizations in Bangladesh. It focuses on how organizational readiness for change, leadership support, top management commitment, organizational resources, flexibility, and history of change affect the adoption process, with climate awareness acting as a moderating factor. The study highlights the importance of these standards in improving sustainability and climate-related disclosures, supporting responsible business practices, enhancing stakeholder trust, and strengthening organizational climate resilience.