General Requirements for Disclosure of Sustainability-related Financial InformationJune 2023IFRS S1IFRS® Sustainability Disclosure StandardInternational Sustainability Standards BoardIFRS S1General Requirements for Disclosure ofSustainability-related FinancialInformationIFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information together with itsaccompanying documents is issued by the International Sustainability Standards Board (ISSB).Disclaimer: To the extent permitted by applicable law, the ISSB and the IFRS Foundation(Foundation) expressly disclaim all liability howsoever arising from this publication or anytranslation thereof whether in contract, tort or otherwise to any person in respect of any claims orlosses of any nature including direct, indirect, incidental or consequential loss, punitive damages,penalties or costs.Information contained in this publication does not constitute advice and should not be substitutedfor the services of an appropriately qualified professional.© IFRS Foundation 2023Reproduction and use rights are strictly limited to personal non-commercial use, such as corporatedisclosure.Any other use, such as – but not limited to – reporting software, investment analysis, data servicesand product development is not permitted without written consent. Please contact the Foundationfor further details at sustainability_licensing@ifrs.org.All rights reserved.The Foundation has trade marks registered around the world (Marks) including ‘IAS®’, ‘IASB®’, theIASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, the IFRS for SMEs® logo, ‘InternationalAccounting Standards®’, ‘International Financial Reporting Standards®’, the ‘Hexagon Device’, ‘NIIF®’,‘SIC®’ and SASB®. F...
