IFRS S1 and IFRS S2: Strengthening Global Sustainability Reporting

The introduction of IFRS S1 and IFRS S2 by the International Sustainability Standards Board (ISSB) sets a new global benchmark for sustainability-related financial disclosures. Effective for reporting periods beginning 1 January 2024, these standards aim to improve the consistency, transparency, and decision-usefulness of sustainability and climate-related reporting across industries and markets. IFRS S1 provides general […]