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International Sustainability Standards Board IFRS S1 - General Requirements for Disclosure
專案類型
Framework
日期
June 2023
地點
Frankfurt, Germany (the seat of the Board and the office of the Chair)
IFRS S1 IFRS® Sustainability Disclosure Standard General Requirements for Disclosure of Sustainability-related Financial Information - Download
FRS S1, issued in June 2023 by the ISSB, sets the baseline for sustainability reporting.
It requires companies to disclose information about sustainability-related risks and opportunities that could affect their cash flows, access to finance, or cost of capital over the short, medium, and long term.
Designed to work alongside financial statements, IFRS S1 ensures investors receive consistent, comparable data to make informed economic decisions. It establishes the core framework—governance, strategy, risk management, and metrics—that applies to all sustainability topics, serving as the foundation for other specific standards like IFRS S2 (Climate).