IFRS S1-Overview webcast
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- Опубликовано: 18 окт 2024
- This webcast focuses on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
This is the ISSB’s foundational document, and sets out general requirements for a company to disclose information about its sustainability-related risks and opportunities that is useful to investors in making decisions relating to providing resources to the company.
ISSB Vice-Chair Sue Lloyd articulates how IFRS S1 and IFRS S2 work together, with IFRS S1 setting out the way companies should approach reporting.