IFRS S1 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S2 Climate-related ...

IFRS S1 is designed to be applied in conjunction with IFRS S2, which is a topic-based standard that specifies disclosures relating to climate.

26 июн. 2023 г. · IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1. Both fully incorporate the recommendations of the ...

9 авг. 2023 г. · IFRS S1 and IFRS S2 mark the start of a new era of requiring companies to make sustainability-related disclosures.

The Project Summary provides an overview of IFRS S1 and IFRS S2. The Feedback Statement summarises the feedback from stakeholders during the consultation on the ...

IFRS S1 and S2 are designed to elicit disclosures that satisfy investor information needs. Investors are defined as existing and potential investors, as well ...

2 июл. 2024 г. · IFRS S1 and IFRS S2 help businesses report on sustainability and climate-related issues. These standards are crafted to enhance the transparency and ...

IFRS S1 sets out general reporting requirements for disclosing sustainability-related financial information. IFRS S2 requires an entity to disclose information ...

22 авг. 2023 г. · IFRS S1 and S2 are focused on financially material environmental, social, and governance (ESG) risks and opportunities that affect the overall bottom line.