1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & ISSB
  3. IFRS Sustainability Disclosure Standards
  4. 2023
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  1. IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information
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IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information

Comparing proposed amendment...
Objective (paras. 1-4)
Scope (paras. 5-9)
Conceptual foundations (paras. 10-24)
Core content (paras. 25-53)
General requirements (paras. 54-73)
Judgements, uncertainties and errors (74-86)
Appendix A Defined terms
Appendix B Application guidance
Appendix C Sources of guidance
Appendix D Qualitative characteristics of useful sustainability-related financial information
Appendix E Effective date and transition
Approval by the ISSB of IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information issued in June 2023
Basis for Conclusions on General Requirements for Disclosure of Sustainability-related Financial Information
Accompanying Guidance on General Requirements for Disclosure of Sustainability-related Financial Information
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