Your essential guide to reporting sustainability-related
financial information
Our disclosure checklist identifies the potential disclosures that may be required based on currently effective IFRS® Sustainability Disclosure Standards as at 30 April 2025 � i.e:
- IFRS S1Â General Requirements for Disclosure of Sustainability-related Financial Information; and
- IFRS S2Â Climate-related Disclosures.
It will help entities to:
Guide to sustainability reporting � Disclosure checklist
Our guide to help you prepare and present sustainability reporting
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