Report and Guide

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

International Financial Reporting Standards Foundation

IFRS S1 takes effect for annual reporting periods starting on or after January 1, 2024, with early adoption allowed if IFRS S2 is also applied. Its goal is to require entities to disclose sustainability-related risks and opportunities to help users of financial reports make informed resource allocation decisions.

Woman looking at data corporate emission measurement