Centro de Documentacion de Fundación MAPFRE - IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information

MAP20250018761

IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information. — [London] : IFRS Foundation, 2023

48 p.

Documento relacionado: IFRS S2 - Información a Revelar relacionada con el Clima. - [London] : IFRS Foundation, 2023. — Documento relacionado: Basis for conclusions Draft amended ESRS. July 2025. — Documento relacionado: International Financial Reporting Standards Foundation. 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. - Londres : IFRS Foundation, 2023

Sumario: 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

1. Normas internacionales de información financiera . 2. Información financiera . 3. Sostenibilidad . 4. Normas de contabilidad . 5. Riesgos . 6. Inversiones socialmente responsables . 7. Estándares internacionales . 8. Criterios ESG . I. IFRS Foundation . II. Título.