The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) has issued localised versions of IFRS S1 and IFRS S2, which will be effective from 1 January 2025.
The local standards, SLFRS S1 and SLFRS S2 have been developed in collaboration with the ISSB to incorporate the ISSB standards within the Sri Lankan context.
At the same time, CA Sri Lanka has established the Sustainability Disclosure Standards Committee to review and recommend best practices for corporate sustainability reporting in Sri Lanka, aligning with global trends and investor expectations.
Please click to access SLFRS S1 and SLFRS S2 via the press release on the CA Sri Lanka website.