Arabic Sustainability Dictionary

IFRS S1 (IFRS S1)

The ISSB standard issued in 2023 that sets general requirements for disclosing sustainability-related risks and opportunities that could affect a company's prospects.

IFRS S2 (IFRS S2)

The ISSB standard issued in 2023 that requires disclosure of climate-related risks and opportunities, including Scope 1, 2 and 3 emissions.

Impact materiality

The dimension of materiality under which a topic is material if the company has actual or potential significant impacts on people or the environment.

Industry-based metrics

Disclosure metrics associated with particular business models or industries, such as those in the SASB Standards.

Inline XBRL (iXBRL)

A format that embeds XBRL tags in a human-readable HTML document, so a single file serves both people and machines.

Integrated reporting (<IR>)

A reporting approach that explains how an organisation creates value over time by connecting financial and sustainability information, based on the Integrated Reporting Framework.

International Sustainability Standards Board (ISSB)

The standard-setting board established by the IFRS Foundation in 2021 to develop IFRS Sustainability Disclosure Standards for investors.

Interoperability

The degree to which different reporting standards, such as ESRS, ISSB and GRI, can be applied together with minimal duplication.