The IFRS Foundation has released a comprehensive guide to help companies identify and disclose material information about sustainability-related risks and opportunities. This guide supports the implementation of the International Sustainability Standards Board (ISSB) Standards and focuses on how these risks and opportunities, described in IFRS S1, can impact a company's cash flows, access to finance, or cost of capital. It emphasises integrated thinking, considering the link between a company, its stakeholders, society, the economy, and the natural environment throughout its value chain. Investors and global capital markets increasingly demand this information for informed decision-making.
IFRS S1 explains that companies rely on and impact resources and relationships, such as human, intellectual, financial, natural, manufactured, and social, throughout their value chain. These dependencies and impacts can lead to sustainability-related risks and opportunities affecting a company's pros
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