In this episode, we discuss the background of the International Sustainability Standards Board (ISSB) and the International Financial Reporting Standards (IFRS) Draft Exposure Sustainability Disclosure Standards: S1 and S2.  

IFRS S1 focuses on sustainability-related risks and opportunities arising from dependencies and impacts on resources and relationships that an organisation maintains.     

IFRS S2 requires companies to centre disclosures around the consideration of governance, strategy, and risk management of their business.      
 

We will explain what IFRS S1 and S2 requires in terms of disclosures and what this means for you. After watching this video, click here to see Episode 2 (Part 2), where we will provide tips on how you can be best prepared.

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