IFRS Sustainability Disclosure Standards

The jurisdictional journey towards globally comparable information for capital markets
[Published by IFRS in May 2024]

ESRS–ISSB Standards - Interoperability Guidance
[Published jointly by IFRS Foundation and EFRAG]

Effects of climate-related matters on financial statements prepared in accordance with the IFRS for SMEs Accounting Standard
[May 2023]

IFRS S1
General Requirements for Disclosure of Sustainability-related Financial Information

IFRS S2
Climate-related Disclosures

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