Investor Presentaiton
How to determine material topics?
IFRS Sustainability Disclosure Standards focus on meeting the information needs of:
Investors, lenders and creditors (primary users of general purpose financial reports). The company should
consider the characteristics of those users and of the company's own circumstances.
Sustainability-related financial information is disclosed only if it is material:
Information is material when the decisions of primary users could be influenced if such information about a
reporting entity is omitted, misstated or obscured*.
Materiality judgements about sustainability-related financial information are expected to differ from those for general
purpose financial statements:
information about sustainability-related risks and opportunities is unconstrained by definitions of assets and
liabilities and the criteria for recognition
it is expected that preparers will have to consider financial implications over longer time periods than those
considered in preparing general purpose financial statements
preparers will also need to consider financial implications of interactions throughout their value chain.
* The definition was based on those in the Conceptual Framework and IAS 1
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9 August 2023
How to prepare a report in compliance with IFRS S1/S2?
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