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IFRS S1 (General Sustainability Disclosures)

Reporting & Disclosure
IFRS S1 requires companies to disclose information about sustainability-related risks and opportunities that could reasonably be expected to affect an entity's cash flows, access to finance, or cost of capital over the short, medium, and long term. It follows the TCFD four-pillar structure: governance, strategy, risk management, and metrics & targets. IFRS S1 is designed to work alongside IFRS S2 (climate) and future topic-specific standards.

Related Terms

ISSB (International Sustainability Standards Board)IFRS S2 (Climate-related Disclosures)TCFD (Task Force on Climate-related Financial Disclosures)Sustainability Reporting

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