IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
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.
Access the webcast here.