Sustainability At A Glance - IFRS Sustainability Disclosure Standards (31 December 2024)
Sustainability At A Glance - IFRS Sustainability Disclosure Standards (31 December 2024)
Sustainability At a Glance – IFRS Sustainability Disclosure Standards (SAAG-IFRS SDS) has been compiled to assist in gaining a high-level overview of IFRS Sustainability Disclosure Standards as issued by the International Sustainability Standards Board (ISSB). The ISSB Standards establish a high-quality global baseline of investor-focused sustainability-related disclosures.
SAAG-IFRS SDS includes all IFRS Sustainability Disclosure Standards released by the ISSB in June 2023, being IFRS S1 and IFRS S2. This publication will be updated as additional standards are issued and amendments are made to existing standards. SAAG-IFRS SDS summarises the disclosure requirements of each IFRS Sustainability Disclosure Standard, together with certain definitions.