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The International Sustainability Standards Board (ISSB) has published the Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft) which sets out the overall requirements for an entity to disclose sustainability-related financial information about all its significant sustainability-related risks and opportunities, to provide the market with a complete set of sustainability-related financial disclosures.

The ISSB welcomes views from stakeholders who can submit responses to the General Requirements Exposure Draft in one of two ways:

The ISSB welcomes broad stakeholder feedback on its proposals to inform its redeliberations to commence in the second half of 2022. The ISSB has made available an online survey as an alternative to the comment letter process to support stakeholders in submitting feedback. Further information about the survey’s functionality is included within its introduction.

The General Requirements Exposure Draft is open for comment until 29 July 2022.

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Document Title
Exposure Draft on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
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Illustrative Guidance on Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
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Basis for Conclusions on Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
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Survey: Exposure Draft General Requirements for Disclosure of Sustainability-related Financial Information
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公開草案 IFRS S1号「サステナビリティ関連財務情報の開示 に関する全般的要求事項」[案]
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公開草案 IFRS S1号「サステナビリティ関連財務情報の開示 に関する全般的要求事項」[案] に関する例示的ガイダンス
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公開草案 IFRS S1号「サステナビリティ関連財務情報の開示 に関する全般的要求事項」[案] に関する結論の根拠
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国际财务报告可持续披露准则第1号——可持续相关财务 信息披露一般要求[草案]
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征求意见稿 IFRS®可持续披露准则 说明指引 国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求[草案]
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征求意见稿 IFRS®可持续披露准则 结论基础 国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求[草案]
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征求意见稿——简介IFRS® 可持续披露准则 国际财务报告可持续披露准则第1号[草案] 可持续相关财务信息披露一般要求 国际财务报告可持续披露准则第2号[草案] 气候相关披露
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比较《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》[草案]、《国际财务报告可持续披露准则第2号——气候相关披露》[草案]与技术准备工作小组样稿
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Proyecto de Norma sobre la NIIF S1 Requerimientos Generales para la Información a Revelar sobre Sostenibilidad relacionada con la Información Financiera
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Guía Ilustrativa sobre el Proyecto de Norma NIIF S1 Requerimientos Generales para la Información a Revelar sobre Sostenibilidad relacionada con la Información Financiera
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Fundamentos de las Conclusiones de [Proyecto] NIIF S1 Requerimientos Generales para la Información a Revelar sobre Sostenibilidad relacionada con la Información Financiera
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Exposé-sondage IFRS S1 Obligations générales en matière d’informations financières liées à la durabilité
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Base des conclusions IFRS S1 [en projet] Obligations générales en matière d’informations financières liées à la durabilité
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공개초안 IFRS® 지속가능성 공시 기준 S1 지속가능성 관련 재무정보 공시를 위한 일반 요구사항 [ 초안]
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