IFRS Sustainability Disclosure Standards: Video Explainers
Year Published
2024
2024
This series of videos explaining the first two standards from the International Sustainability Standards Board (ISSB): IFRS S1 and IFRS S2. IFRS S1 covers the general requirements for disclosure of sustainability-related financial information, while IFRS S2 focuses on climate-related disclosures. These videos aim to enhance transparency and accountability in corporate reporting on sustainability. The resource includes worksheets that distil key disclosure requirements, aiding in the collection and communication of necessary data. The videos also address topics such as materiality, value chains, connectivity between sustainability and financial information, and the use of estimates and measurement uncertainty.
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