In June 2023 the IFRS issued two new reporting standards. These are the sustainability disclosure standards IFRS S1 and S2 which come into force from January 2024 for corporate reports from 2025.
Climate change brings risks to organisations and the economy, but it also holds opportunities. In response to these issues, the International Financial Reporting Standards Foundation set up the International Sustainability Standards Board in November 2021 in order to develop “sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions”.
The result of this work is the two new sustainability disclosure standards IFRS S1 and S2.
This short course gives an overview of these two standards and their requirements. It will help you prepare for reporting if your organisation is covered by the requirements, and it will help your learning if you are not yet involved in sustainability reporting.
A PDF of the slides can be found at the following link - [ Ссылка ]
