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This webcast focuses on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.

This is the ISSB’s foundational document, and sets out general requirements for a company to disclose information about its sustainability-related risks and opportunities that is useful to investors in making decisions relating to providing resources to the company.

ISSB Vice-Chair Sue Lloyd articulates how IFRS S1 and IFRS S2 work together, with IFRS S1 setting out the way companies should approach reporting.

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