Demystifying IFRS S1 and IFRS S2: The Global Language of Sustainability Disclosures
As global investors increasingly demand reliable, comparable, and decision-useful sustainability information, IFRS S1 and S2 set the foundation for a unified approach to ESG disclosures. IFRS S1 establishes the overarching framework for identifying and reporting sustainability-related risks and opportunities that could affect enterprise value, while IFRS S2 focuses specifically on climate-related disclosures, including emissions, scenario analysis, and transition plans.
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