Sustainability Reporting: IFRS S1

by Wayne Bartlett

Part of a series on Sustainability Reporting. This short course explores the detail of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. The new standard that requires entities to disclose information on sustainability-related risks.

This module will enable you to

  • Understand the aims of IFRS S1
  • Discuss the core content for the new standard
  • Consider fair presentation issues
  • Assess your organisation's preparedness
  • Recognise potential commercial implications in reporting on sustainability-related financial information

About the module

The new IFRS Sustainability Disclosure Standard IFRS S1 was published in June 2023 and came into effect from January 2024.

The disclosures required are based on broader information than is conventionally reported in the financial statements, including information about the company's impacts and dependencies on people, the planet and the economy. The course looks at the aims of the standard as well as issues such as fair presentation and commercial sensitivity.

Contents

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

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