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Using the SASB Standards to Meet the Requirements in IFRS S1

Using the SASB Standards to Meet the Requirements in IFRS S1

Year Published

2024

Contributing Organizations

International Financial Reporting Standards (IFRS)

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic
Disclosure Standards

Target Audience

All

Relevant Geography

Global
Using the SASB Standards to Meet the Requirements in IFRS S1

Resource Description

This educational material explaining how companies can use SASB Standards to meet the requirements of IFRS S1 on sustainability-related financial disclosures. It offers a step-by-step approach for identifying relevant topics, metrics, and disclosures.

Why This Matters

As IFRS S1 becomes globally adopted, SASB Standards provide a practical, widely used tool to help companies deliver high-quality, decision-useful sustainability disclosures.

Key Insights

  • IFRS S1 requires companies to consider the applicability of SASB topics and metrics when identifying and disclosing material sustainability-related risks and opportunities
  • SASB Standards are industry-specific and include disclosure topics, metrics, and technical protocols
  • The guide outlines four steps: identify industry standards, disclosure topics, relevant metrics, and develop disclosures using SASB technical guidance
  • SASB Standards support comparability, relevance, and investor-focused reporting

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