IFRS S1
IFRS S1 establishes general guidelines for disclosing sustainability-related financial information that is useful to users of general purpose financial reports when making decisions related to an organisation’s resources and exposure to climate-related risks. The standard mandates the disclosure of sustainability-related risks and opportunities that could impact an entity's cash flows, access to finance, or cost of capital in the short, medium, or long term. IFRS S1 sets the framework for how these disclosures should be prepared and presented, ensuring they are useful during decision-making processes.
About (IFRS S1)
IFRS S1 establishes general guidelines for disclosing sustainability-related financial information that is useful to users of general purpose financial reports when making decisions related to an organisation’s resources and exposure to climate-related risks. The standard mandates the disclosure of sustainability-related risks and opportunities that could impact an entity's cash flows, access to finance, or cost of capital in the short, medium, or long term. IFRS S1 sets the framework for how these disclosures should be prepared and presented, ensuring they are useful during decision-making processes.