IFRS S1
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Financial reporting - sustainability - International Sustainability Disclosure Standards.
IFRS S1 deals with General Requirements for Disclosure of Sustainability-related Financial Information.
The objective of IFRS S1 is to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to users of general purpose financial reports in making decisions relating to providing resources to the entity.
IFRS S1 is effective for annual reporting periods beginning on or after 1 January 2024.
Earlier application permitted as long as IFRS S2 Climate-related Disclosures is also applied.
IFRS S1 is sometimes known colloquially as ISSB S1.
See also
- General purpose financial reports
- IFRS Foundation
- IFRS S2
- IFRS Sustainability Disclosure Standards
- IFRS Sustainability Disclosure Taxonomy
- International Accounting Standards (IAS)
- International Accounting Standards Board (IASB)
- International Financial Reporting Interpretations Committee
- International Financial Reporting Standards (IFRS)
- International Financial Reporting Standards Foundation
- International GAAP
- International Sustainability Standards Board (ISSB)
- Sustainability
