This appendix is an integral part of IFRS S1 and has the same authority as the other parts of the Standard.
Sustainability-related risks and opportunities (paragraphs 11-12)
B1 This Standard 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 finance or cost of capital over the short, medium or long term (referred to as 'sustainability-related risks and opportunities that could reasonably be expected to affect the entity's prospects') (see paragraph 3).
B2 An entity's sustainability-related risks and opportunities arise out of the interactions between the entity and its stakeholders, society, the economy and the natural environment throughout the entity's value chain. These interactions - which can be direct and indirect - result from operating an entity's business model in pursuit of the entity's strategic purposes and from the external environment in whi
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