Applying IFRS - Introduction to IFRS S1 and IFRS S2

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EY Global CRS
13 Dec. 2023 PDF
Subject IFRS technical resources
Categories Sustainability reporting

This publication considers general disclosure requirements for sustainability-related financial information and climate-related disclosures.

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures are the first IFRS sustainability disclosure standards that have been issued by the ISSB in June 2023.

IFRS S1 sets out the general requirements for a complete set of sustainability-related financial disclosures. IFRS S1 is designed to applied in conjunction with IFRS S2, which is a topic-based standard that specifies disclosures relating to climate.

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