IFRS S1 - General sustainability-related disclosure requirements

Topic area:
Status: 29.06.2023 |
Current
Key words:
Disclosure, Sustainable Finance / ESG, IFRS
Initiative
Official name
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
31.03.2022
Doc. code
Summary
Status
Status

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Current version
Final version
26.06.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS S2 - Climate-related disclosure requirements (non-binding, INT)
International applicability of the SASB standards (non-binding, INT)
IFRS Sustainability Disclosure Taxonomy (non-binding, INT)
Interoperability Guidance (non-binding, INT)

Source: IASB, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, 2023