What Sustainability (IFRS S1) requires
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.
Pillar: Banking & Global Finance · Authority: IFRS / ISSB Foundation · Version: 1.1.0 · Last updated:
Primary source: https://www.ifrs.org/groups/international-sustainability-standards-board/
SHA-256 integrity: a58417a0a3ef002fa0a1bf46ca8263267fdef18a6af5c38e149622ff6cab47b7
Primary Citations — 6 traced to source
- IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
- IFRS S2 Climate-related Disclosures
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