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IFRS S1 General Requirements disclosure checklist
This disclosure checklist is based on disclosure requirements of IFRS S1 issued by the International Sustainability Standards Board (ISSB)
An entity needs to apply IFRS S1 when preparing sustainability-related financial disclosures in accordance with the IFRS Sustainability Disclosure Standards (ISSB standards) issued by the International Sustainability Standards Board (ISSB).
This checklist is intended to provide a summary of the required sustainability-related disclosures set out in IFRS S1. Entities should refer directly to the relevant ISSB standards for the comprehensive disclosure requirements and additional context.