GCBC Logo

IFRS Sustainability Disclosure Standards: Video Explainers

Year Published

2024

Contributing Organisations

Association of Chartered Certified Accountants (ACCA)
International Financial Reporting Standards (IFRS)

Type of Resource

Other

Languages

English

Relevant Topics

Core Topic
Disclosure Standards - Regulatory
Topic 2
Climate Reporting

Target Audience

Financial Services Providers
Real Economy Corporates

Relevant Geography

Global

Resource Summary

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.

Was this resource helpful?

We'd love to hear from you! You can share your feedback or suggest a resource below.

Related Resources