{
  "node_id": "ifrs-s1-general",
  "title": "Sustainability (IFRS S1)",
  "domain": "Banking & Global Finance",
  "version": "1.1.0",
  "last_updated": "2026-04-10",
  "bluf": "IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, issued by the ISSB (International Sustainability Standards Board) in June 2023 and effective for reporting periods beginning January 1, 2024, establishes the foundational framework for sustainability-related financial disclosures that are material to investors in assessing enterprise value. IFRS S1 requires entities to disclose sustainability-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, access to finance, and cost of capital - the financial materiality lens, distinct from GRI's impact materiality approach. The standard requires disclosure across four core areas derived from the TCFD framework: governance, strategy, risk management, and metrics and targets. IFRS S1 is being adopted by over 40 jurisdictions and is foundational for entities listing on capital markets with sustainability disclosure requirements; failure to provide material sustainability disclosures exposes companies to securities law liability.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "ai_overlay_2026",
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "ifrs-s2-climate"
  ],
  "primary_citations_count": 6
}