IFRS Sustainability Disclosure Standards | Practical Law

IFRS Sustainability Disclosure Standards | Practical Law

An overview of the IFRS Sustainability Disclosure Standards (IFRS SDS) (that is, IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2: Climate-related Disclosures) issued by the International Sustainability Standards Board (ISSB) and effective from January 2024.

IFRS Sustainability Disclosure Standards

Practical Law UK Practice Note w-039-3930 (Approx. 20 pages)

IFRS Sustainability Disclosure Standards

by Practical Law Corporate and Kathryn Cearns OBE, an independent consultant specialising in financial reporting, audit and governance
Maintained • United Kingdom
An overview of the IFRS Sustainability Disclosure Standards (IFRS SDS) (that is, IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2: Climate-related Disclosures) issued by the International Sustainability Standards Board (ISSB) and effective from January 2024.