Glossary

IFRS S1

A standard requiring the disclosure of material information about sustainability-related risks and opportunities affecting an entity's cash flows, access to finance, or cost of capital.

Source: The Impact of Sustainability and Climate Disclosure in Enhancing Future Cash Flows of the Economic Unit: An Applied Study on Industrial Companies (Academic research) · p.2

Have a question about IFRS S1? Ask the AI, answers cite the source.