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Standard

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

ISSB baseline standard requiring disclosure of sustainability-related risks and opportunities that could reasonably be expected to affect a company's prospects, structured around governance, strategy, risk management and metrics and targets.

Issued in June 2023 and effective for annual periods beginning on or after 1 January 2024, subject to adoption by each jurisdiction. The IFRS Foundation tracks jurisdictional adoption on its use around the world pages.

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