Using the SASB Standards to Meet the Requirements in IFRS S1

Year Published

2024

Contributing Organizations

International Financial Reporting Standards (IFRS) Foundation

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Climate Finance Ecosystem

Target Audience

All

Relevant Geography

Global

Resource Description

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Why This Matters

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Key Insights

This education material looks at how to use the SASB Standards to meet the requirements in IRFS S1. IFRS S1 references the SASB Standards as a source of guidance that companies are required to consider when identifying sustainability-related risks and opportunities (beyond climate, which is addressed in IFRS S2 Climaterelated Disclosures) and determining the information to disclose about those risks and opportunities. IFRS S1 requires that companies refer to and consider the applicability of the topics and metrics in the SASB Standards. IFRS S1 does not require companies to apply the SASB Standards.