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.


See also


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