Identifying sustainability-related risks and opportunities
54 In identifying sustainability-related risks and opportunities that could reasonably be expected to affect an entity's prospects, an entity shall apply IFRS Sustainability Disclosure Standards.
55 In addition to IFRS Sustainability Disclosure Standards:
(a) an entity shall refer to and consider the applicability of the disclosure topics in the SASB Standards. An entity might conclude that the disclosure topics in the SASB Standards are not applicable in the entity's circumstances.
(b) an entity may refer to and consider the applicability of:
(i) the CDSB Framework Application Guidance for Water-related Disclosures and the CDSB Framework Application Guidance for Biodiversity-related Disclosures (collectively referred to as 'CDSB Framework Application Guidance');
(ii) the most recent pronouncements of other standard‑setting bodies whose requirements are designed to meet the information needs of users of ge
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