Sustainability and business
Sustainability frameworks and standards — IFRS S2 — Climate-related DisclosuresJuly 2024 (update)
In October 2020, AICPA® & CIMA® started a programme of thought leadership to explore accountancy and sustainability, highlighted in Sustainability and Business — The Call to Action: Build Back Better.1 This IFRS S2 summary report was created as...
Introduction: Providing useful information about sustainability-related risks and opportunities
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 requirements for disclosure of climate-related financial information?
Who will encounter the IFRS S2 requirements?
Association resources
Author and endnotes