IFRS S1 requires an entity to disclose information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to …

2023年6月26日 · The International Sustainability Standards Board (ISSB) has today issued its inaugural standards —IFRS S1 and IFRS S2—ushering in a new era of sustainability-related …

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information together with its accompanying documents is issued by the International Sustainability …

On 26 June 2023 the International Sustainability Standards Board (ISSB) released its first two International Sustainability Disclosure Standards (IFRS SDS or the Standards) that become …

On 26 June 2023, the ISSB issued two inaugural IFRS Sustainability Disclosure Standards, which are effective for annual reporting periods beginning on or after 1 January 2024: IFRS S1 …

From the IFRS Institute – March, 14, 2025. Authors: Julie Santoro and Catarina Vieira. Preparer needs shaping priorities. It’s been almost two years since the International Sustainability …

2023年6月26日 · The ISSB has issued IFRS S1, 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2, 'Climate-related Disclosures'.

2023年8月9日 · IFRS S1 provides the basic requirements for sustainability disclosures, which should be used with IFRS S2 as well as the future Standards the ISSB releases. The …

Learn about the ISSB standards IFRS S1 and S2, their impact on global sustainability reporting, and practical tips for implementation.

In January 2025, the ISSB published three webcasts to help preparers understand the proportionality mechanisms in IFRS S1 General Requirements for Disclosure of Sustainability …