The IFRS Foundation has produced two new webcasts featuring ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff Member Gabriel Benedict.
The webcasts form educational material on disclosure requirements related to the current and anticipated effects of sustainability-related risks and opportunities on a company’s financial performance, financial position and cash flows.
Access the Standards to find out more about the requirements on current and anticipated financial effects.
Part one: overarching requirements and current financial effects
Access the presentation slides.
In this webcast, Sue Lloyd and Gabriel Benedict explain the overarching requirements for disclosing current and anticipated financial effects in IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. They also provide an in-depth look at requirements related to the current reporting period.
Part two: anticipated financial effects and mechanisms for application and proportionality
Access the presentation slides.
In this webcast, Sue Lloyd and Gabriel Benedict discuss disclosure requirements related to effects of sustainability-related risks and opportunities over the short, medium and long term. They also cover the mechanisms available in the ISSB Standards to facilitate application and address proportionality of the disclosure requirements.
