IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information

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<rdf:Description>
<dc:creator>IFRS Foundation</dc:creator>
<dc:date>2023</dc:date>
<dc:description xml:lang="es">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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188839.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>IFRS Foundation</dc:publisher>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Normas internacionales de información financiera</dc:subject>
<dc:subject xml:lang="es">Información financiera</dc:subject>
<dc:subject xml:lang="es">Sostenibilidad</dc:subject>
<dc:subject xml:lang="es">Normas de contabilidad</dc:subject>
<dc:subject xml:lang="es">Riesgos</dc:subject>
<dc:subject xml:lang="es">Inversiones socialmente responsables</dc:subject>
<dc:subject xml:lang="es">Estándares internacionales</dc:subject>
<dc:subject xml:lang="es">Criterios ESG</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information</dc:title>
<dc:format xml:lang="es">48 p.</dc:format>
<dc:relation xml:lang="es">Documento relacionado: IFRS S2 - Información a Revelar relacionada con el Clima. - [London] : IFRS Foundation, 2023</dc:relation>
<dc:relation xml:lang="es">Documento relacionado: Basis for conclusions Draft amended ESRS. July 2025</dc:relation>
<dc:relation xml:lang="es">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</dc:relation>
</rdf:Description>
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