IFRS 2025: Sustainability Disclosure Standards
Part of a series on 2025 IFRS Updates. This module explores the IFRS Sustainability Disclosure Standards, current guidance, and potential future developments.
This module will enable you to
- Recognise the crucial elements of IFRS S1
- Understand the crucial elements of IFRS S2
- Discuss likely future changes to climate-related disclosures
- Identify the direction of travel in sustainability standards
About the module
Sustainability and climate-related financial reporting are becoming increasingly central to the accounting profession.
In this module, we look at the IFRS Sustainability Disclosure Standards, exploring both current guidance and the evolving regulatory landscape.
The update includes a deep dive into some specific issues involved with the application of the first detailed standard to be issued - IFRS S2: Climate-Related Disclosures.
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More in this series
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