Webcasts: Current and anticipated financial effects
The IFRS Foundation has produced two new webcasts featuring ISSB Vice-Chair Sue Lloyd and
ISSB Technical Staff Member Gabriel Benedict.
The webcasts form educational material on disclosure requirements related to the current
and anticipated effects of sustainability-related risks and opportunities on a company’s
financial performance, financial position and cash flows.
Access the Standards to find out more about the requirements on
current and anticipated financial effects.
Part one: overarching requirements and current financial effects
Access the presentation slides.
In this webcast, Sue Lloyd and Gabriel Benedict explain the overarching requirements
for disclosing current and anticipated financial effects in IFRS S1 General
Requirements for the Disclosure of Sustainability-related Financial
Information and IFRS S2 Climate-related Disclosures. They also
provide an in-depth look at requirements related to the current reporting
period.
Access the webcast here.
Part two: anticipated financial effects and mechanisms for application and proportionality
Access the presentation slides.
In this webcast, Sue Lloyd and Gabriel Benedict discuss disclosure requirements
related to effects of sustainability-related risks and opportunities over the short,
medium and long term. They also cover the mechanisms available in the ISSB Standards
to facilitate application and address proportionality of the disclosure
requirements.
Access the webcast here.