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IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information
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24510‎$a‎​IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information
260  ‎$a‎​[London]‎$b‎​IFRS Foundation‎$c‎​2023
300  ‎$a‎​48 p.
520  ‎$a‎​This standard sets out the general requirements for the disclosure of sustainability-related financial information. Its objective is for entities to report all sustainability risks and opportunities that could reasonably be expected to affect their cash flows, access to finance, or cost of capital in the short, medium, and long term. The standard requires that disclosed information be relevant, faithfully represented, comparable, verifiable, timely, and understandable
650 4‎$0‎​MAPA20080635411‎$a‎​Normas internacionales de información financiera ‌
650 4‎$0‎​MAPA20080606718‎$a‎​Información financiera ‌
650 4‎$0‎​MAPA20080570736‎$a‎​Sostenibilidad ‌
650 4‎$0‎​MAPA20080607418‎$a‎​Normas de contabilidad ‌
650 4‎$0‎​MAPA20080545260‎$a‎​Riesgos ‌
650 4‎$0‎​MAPA20090037380‎$a‎​Inversiones socialmente responsables ‌
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650 4‎$0‎​MAPA20230001899‎$a‎​Criterios ESG ‌
7001 ‎$0‎​MAPA20250002678‎$a‎​IFRS Foundation ‌
7870 ‎$w‎​MAP20250018785‎$t‎​IFRS S2 - Información a Revelar relacionada con el Clima‎$d‎​[London] : IFRS Foundation, 2023
7870 ‎$w‎​MAP20250019072‎$t‎​Basis for conclusions Draft amended ESRS. July 2025
7870 ‎$w‎​MAP20250018884‎$a‎​International Financial Reporting Standards Foundation‎$t‎​Análisis de los efectos : Normas NIIF de información a revelar sobre sostenibilidad : NIIF S1 Requerimientos generales de información financiera a revelar relacionada con la sostenibilidad. NIIF S2 Información a revelar relacionada con el clima‎$d‎​Londres : IFRS Foundation, 2023
856  ‎$u‎​https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-a/issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf?bypass=on