Investor Presentaiton
Introducing the first two IFRS Sustainability Disclosure Standards
Sustainability disclosure was developed in collaboration with Sustainability Accounting Standards Board (SASB),
International Integrated Reporting Council (IIRC), Value Reporting Foundation (VRF), Climate Disclosure Standards
Board (CDSB), Task Force on Climate-related Financial Disclosures (TCFD).
ā
$IFRS
IFRS
General Requirements Standard:
IFRS S1 General Requirements for Disclosure of
Sustainability-related Financial Information
- sets out the core content for a complete set of
sustainability-related financial disclosures, establishing a
comprehensive baseline of financial information.
Sustainability
Jun
IFRS S1
IFRS Sustainability Disclosure Standard
General Requirements for Disclosure of
Sustainability-related Financial Information
On 26 June 2023, the ISSB
(International Sustainability
Standards Board) of IFRS published
its first two Standards, IFRS S1 and
IFRS S2, which are effective for
annual reporting periods beginning
on or after 1 January 2024 (early
adoption is permitted)
First topic-based requirements:
IFRS S2 Climate-related Disclosures
- sets out requirements to provide material
information about its significant climate-related
risks and opportunities.
Page 3
9 August 2023
How to prepare a report in compliance with IFRS S1/S2?
Internal
$IFRS
Sustainability
IFRS S2
IFRS Sustainability Disclosure Standard
Climate-related Disclosures
International Sustainability Standards Board
EYView entire presentation