Work

Commentary Letter Model: IFRS S1 Standard - General requirements for disclosure of sustainability related financial information

Year: 2024

Type: conference-paper

Abstract: The text analyzes the comment letters on the IFRS Sustainability standards, highlighting IFRS S1, which, as of January 2024, requires information on sustainability risks and opportunities in the financial statements. The analysis identifies a point of disagreement regarding the objective of the standard, emphasizing the need for information on environmental damage, and a point of agreement on the Conceptual Foundations, which clarify the applicability of the standards in organizational operations.

DOI: 10.56238/icongresssevenagriculturalsciences-006

Authors: Ismael Gomes Barreto, Oséias Guimarães Thomaz

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

OpenAlex ID: W4403581964

FWCI: 3.909

Cites:

Cited by: 2

Related to: 10