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New IFRS Sustainability disclosure standards effective after 1 April 2024
Publication date: 29 Feb 2024
uk March 2024 Year end reminders
IFRS S1, ‘General requirements for disclosure of sustainability-related financial information
| This standard includes the core framework for the disclosure of material information about sustainability-related risks and opportunities across an entity’s value chain. For further information see UK In brief INT2023-15 and UK In depth INT2023-05.
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Published
| June 2023
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Effective date
| Reporting periods beginning on or after 1 January 2024
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UK and EU Endorsement status*
| Not yet endorsed
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This is the first thematic standard issued that sets out requirements for entities to disclose information about climate- related risks and opportunities. For further information see UK In brief INT2023-15 and UK In depth INT2023-05.
| |
Published
| June 2023
|
Effective date
| Reporting periods beginning on or after 1 January 2024
|
UK and EU Endorsement status*
| Not yet endorsed
|
* as at time of publication
© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.
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