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The IFRS Foundation has issued an education material for companies in identifying and disclosing material information about sustainability-related risks and opportunities that could impact cash flows, access to finance, or cost of capital in the short, medium and long-term. This guide aims to support global implementation of ISSB standards and help companies provide relevant sustainability information.

Key Points:

  • Investor demand: The guide addresses the growing demand from investors and global markets for sustainability information to make informed decisions.
  • Focus: It explains sustainability-related risks and opportunities as per IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, emphasising a company's dependencies and impacts.
  • Integrated thinking: Highlights the importance of considering the interconnectedness of a company with its stakeholders, society, economy, and environment throughout the value chain.
  • Materiality judgments: Provides guidance on using existing processes for materiality judgments, especially for those already applying IFRS Accounting Standards.
  • Alignment: Offers considerations for aligning sustainability disclosures with a company's financial statements.

The guide aims to help companies meet the needs of investors and broader stakeholders, including those using European Sustainability Reporting Standards (ESRS) or Global Reporting Initiative (GRI) Standards.

To access the text please click here

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