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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

IFRS S1

The ISSB standard setting general requirements for disclosing sustainability-related risks and opportunities that could affect a company’s prospects.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

IFRS S2

The ISSB standard on climate-related disclosures, issued in June 2023 and used with IFRS S1; effective for annual periods beginning on or after 1 January 2024.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Exercise programme

A planned series of exercises and tests that validates business continuity strategies and plans over time, required by ISO 22301:2019.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Maximum tolerable period of disruption (MTPD)

The time after which the impacts of not resuming an activity would become unacceptable to the organisation; the RTO must be shorter than it.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Recovery time objective (RTO)

The period after a disruption within which a product, service or activity is to be resumed or resources recovered, set from the business impact analysis.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Business impact analysis (BIA)

The process of analysing the impact of disruption on the organisation over time, used to set recovery priorities and resource needs; guidance in ISO/TS 22317:2021.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Business continuity management system (BCMS)

The part of an organisation’s management system that establishes, implements, operates, monitors, reviews, maintains and improves business continuity, specified by ISO 22301:2019.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Business continuity

The capability of an organisation to continue delivering products and services at acceptable predefined capacity following a disruption (ISO 22301 family usage).

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