Current and Anticipated Financial Effects of Sustainability-Related Risks and Opportunities

These webinars 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. It includes two webinars. Part one ‘Overarching requirements and current financial effects’ explains 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. It also provides an in-depth look at requirements related to the current reporting period. Part two ‘Anticipated financial effects and mechanisms for application and proportionality’ discusses disclosure requirements related to effects of sustainability-related risks and opportunities over the short, medium and long term. It also covers the mechanisms available in the ISSB Standards to facilitate application.