ISSB Exposure Draft - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (2022)
Exposure draft ifrs s1 general requirements for disclosure of sustainability related financial information
The proposals set out the overall requirements for disclosing sustainability-related
financial information in order to provide primary users with a complete set of
sustainability-related financial disclosures. The Exposure Draft is based on the general
requirements for disclosure of sustainability-related financial information prototype
published on the IFRS Foundation website in November 2021.