ifrs-sustainability-standards-s1-and-s2
The introduction of the IFRS S1 and S2 standards marks a new era in global sustainability reporting, establishing a unified framework for sustainability-related disclosures. These standards build on existing frameworks like TCFD, GHG Protocol, and SASB, focusing on four key pillars — Governance, Strategy, Risk Management, and Metrics & Targets. This factsheet emphasizes Governance as the foundation driving the other pillars, highlighting its critical role in ensuring transparency, accountability
Annu Yadav
2025, 04 Nov