This appendix is an integral part of IFRS S1 and has the same authority as the other parts of the Standard.
Introduction
D1 The Conceptual Framework for Financial Reporting (Conceptual Framework) was issued by the International Accounting Standards Board (IASB). It describes the objective of, and the concepts that apply to, general purpose financial reports. One purpose of the Conceptual Framework is to assist the IASB to develop IFRS Accounting Standards for preparing financial statements based on consistent concepts.
D2 Sustainability-related financial disclosures are part of general purpose financial reports. The qualitative characteristics in the Conceptual Framework, therefore, apply to sustainability-related financial information. However, the nature of some of the information required to meet the objective of this Standard (see paragraphs 1-4) differs in some respects from the information provided in financial statements.
D3 Sustainability-related financial information is useful
…