Statements (50)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:adoptionStatus |
varies by jurisdiction
|
| gptkbp:appliesTo |
publicly listed companies
entities preparing general purpose financial reports private companies (if required by jurisdiction or voluntarily adopted) |
| gptkbp:category |
financial reporting
sustainability reporting |
| gptkbp:complement |
existing IFRS Accounting Standards
|
| gptkbp:focusesOn |
sustainability-related financial disclosures
|
| gptkbp:fullName |
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS S1
|
| gptkbp:issuedBy |
gptkb:International_Sustainability_Standards_Board
|
| gptkbp:language |
English
multiple translations available |
| gptkbp:objective |
to provide a global baseline of sustainability-related financial disclosures
|
| gptkbp:publicationDate |
2023-06-26
|
| gptkbp:publishedBy |
gptkb:IFRS_Foundation
|
| gptkbp:referenceFramework |
gptkb:SASB_Standards
gptkb:Task_Force_on_Climate-related_Financial_Disclosures_(TCFD) gptkb:GRI_Standards Integrated Reporting Framework CDSB Framework World Economic Forum metrics |
| gptkbp:relatedConcept |
gptkb:strategy
governance sustainability risk management accountability transparency materiality enterprise value metrics and targets investor decision-making financial materiality sustainability risks climate-related risks global comparability stakeholder information needs sustainability opportunities sustainability-related opportunities |
| gptkbp:relatedStandard |
gptkb:IFRS_S2
|
| gptkbp:replacedBy |
no previous IFRS sustainability standard
|
| gptkbp:requiresDisclosureOf |
governance, strategy, risk management, and metrics and targets
material information about sustainability-related risks and opportunities |
| gptkbp:scope |
general requirements for sustainability-related financial information
|
| gptkbp:startDate |
2024-01-01
|
| gptkbp:status |
in force
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-ifrs-s1-and-ifrs-s2/ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information/
|
| gptkbp:bfsParent |
gptkb:International_Sustainability_Standards_Board
|
| gptkbp:bfsLayer |
7
|