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Table of Contents
IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial InformationObjective (paras. 1-4)Scope (paras. 5-9)Conceptual foundations (paras. 10-24)Core content (paras. 25-53)General requirements (paras. 54-73)Judgements, uncertainties and errors (74-86)Appendix A Defined termsAppendix B Application guidanceAppendix C Sources of guidanceAppendix D Qualitative characteristics of useful sustainability-related financial informationAppendix E Effective date and transitionApproval by the ISSB of IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information issued in June 2023Basis for Conclusions on General Requirements for Disclosure of Sustainability-related Financial InformationAccompanying Guidance on General Requirements for Disclosure of Sustainability-related Financial Information
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AI Summary of IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information
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Published date: 26 June 2023