Sustainability and business:
Sustainability frameworks and standards — IFRS S1, General Requirements for Disclosure of Sustainability-related Financial InformationDecember 2023
In October 2020, AICPA® & CIMA® started a program of thought leadership to explore accountancy and sustainability, highlighted in Sustainability and Business — The Call to Action: Build Back Better1 This report was created as part of a series of...
Introduction:
Why are sustainability-related disclosure standards needed?
How were the inaugural ISSB sustainability standards developed?
When is reporting under IFRS S1 and IFRS S2 required?
What are the general requirements for disclosure of sustainability-related financial information?
Who will encounter the IFRS S1 requirements?
Association resources
Author and endnotes
Sustainability frameworks and standards — IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information