Recherche dans une section
Sélectionnez une section ci-après et tapez votre recherche. Pour faire une recherche globale, cliquez sur IFRS In depths
Favorited Content
IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin
Date de publication: 27 Jul 2023
ca In depth INT2023-05
The International Sustainability Standards Board (ISSB) issued its first two sustainability reporting standards on 26 June 2023:
- General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), which is the core framework for the disclosure of material information about sustainability-related risks and opportunities across an entity’s value chain.
- Climate-related Disclosures (IFRS S2), which is the first thematic standard, and sets out requirements for entities to disclose information about climate-related risks and opportunities.
The IFRS Foundation established the ISSB to address the fragmented landscape of voluntary, sustainability-related standards and requirements that add cost, complexity and risk to both companies and investors. The ISSBTM mandate is to develop and issue a comprehensive global baseline of sustainability reporting standards (IFRS® Sustainability Disclosure Standards) for consistent, comparable and high-quality sustainability reporting designed to meet investor needs.
IFRS S1 requires an entity to disclose information about all sustainability-related risks and opportunities. However, given the global focus on climate, the ISSB produced its first thematic standard, IFRS S2, to provide specific requirements for climate-related disclosures.
The IFRS Sustainability Disclosure Standards are based on the four-pillars of the Task Force on Climate-Related Financial Disclosures (TCFD framework): governance, strategy, risk management and metrics and targets. [IFRS S1 para BC3]. The TCFD framework is required or used voluntarily in a number of territories. Therefore the structure of the IFRS Sustainability Disclosure Standards will be familiar to preparers and users of sustainability reporting that have used, or have an understanding of, the TCFD framework.
Consistent with the process to adopt International Financial Reporting Standards (IFRS), IFRS Sustainability Disclosure Standards need to be adopted by local securities exchanges and other regulators to become mandatory; several organisations have already announced their intention to do so and it is likely that many more will follow. An entity can choose to voluntarily apply IFRS Sustainability Disclosure Standards, even if the entity does not apply IFRS.
This In depth should be read in conjunction with the IFRS Sustainability Disclosure Standards and is not intended to be a comprehensive guide to the disclosure requirements in IFRS S1 and IFRS S2. Refer to PwC’s In brief for a short summary of IFRS S1 and IFRS S2.
© #year# Contenu protégé par droit d’auteur et réservé à votre propre usage. Ne pas diffuser. Documents téléchargés sous licence à partir du site Viewpoint de PwC (viewpoint.pwc.com).
Lien copié
