Using the SASB Standards to Meet the Requirements in IFRS S1

Year Published
2024
2024
This education material looks at how to use the SASB Standards to meet the requirements in IRFS S1. IFRS S1 references the SASB Standards as a source of guidance that companies are required to consider when identifying sustainability-related risks and opportunities (beyond climate, which is addressed in IFRS S2 Climaterelated Disclosures) and determining the information to disclose about those risks and opportunities. IFRS S1 requires that companies refer to and consider the applicability of the topics and metrics in the SASB Standards. IFRS S1 does not require companies to apply the SASB Standards.
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