What are the IFRS (International Financial Reporting Standards Foundation) Sustainability Disclosure Standards IFRS S1 and IFRS S2?
What are the IFRS Sustainability Disclosure Standards IFRS S1 and IFRS S2? Simply put, these sustainability-related financial reporting standards are intended to provide a comprehensive approach to sustainability reporting. Why is another sustainability framework/standard needed? The sustainability reporting landscape has many general reporting standards/frameworks/questionnaires such as GRI Standards, CDP environmental questionnaires, TCFD Recommended Disclosures, SASB […]