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 ...

IFRS S1 and IFRS S2 include reporting requirements across four content areas: governance; strategy; risk management; and metrics and targets.

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

IFRS S1 sets out the general requirements for a complete set of sustainability-related financial disclosures.

IFRS S1 sets out general requirements for the disclosure of material information about all material sustainability- related financial risks and opportunities ...

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.

6 авг. 2024 г. · IFRS S1 covers broad sustainability disclosures across ESG topics, whereas IFRS S2 specifically targets climate-related financial risks and ...

Explore the key updates and implications of the IFRS S1 and S2 sustainability disclosure standards introduced by the ISSB on June 26, 2023.

27 июл. 2023 г. · IFRS S1 requires an entity to disclose information about all sustainability-related risks and opportunities. However, given the global focus on ...

21 нояб. 2023 г. · These Standards require organizations to disclose information about all material sustainability-related and climate-related risks and opportunities.