МСФО (IFRS) S1
General Requirements for Disclosure of Sustainability-related Financial Information
Общие требования к раскрытию финансовой информации, связанной с устойчивым развитием
Version:
June 2023
Effective:
1 January 2024
Objective
1
Scope
5
Conceptual foundations
10
Fair presentation
11
Materiality
17
Reporting entity
20
Connected information
21
Core content
25
Governance
26
Strategy
28
Risk management
43
Metrics and targets
45
General requirements
54
Sources of guidance
54
Location of disclosures
60
Timing of reporting
64
Comparative information
70
Statement of compliance
72
Judgements, uncertainties and errors
74
Judgements
74
Measurement uncertainty
77
Errors
83
Appendix A. Defined terms
app.A
Appendix В. Application guidance
app.B
Appendix C. Sources of guidance
app.C
Appendix D. Qualitative characteristics of useful sustainability-related financial information
app.D
Appendix E. Effective date and transition
app.E