Commentary Letter Model: IFRS S1 Standard - General requirements for disclosure of sustainability related financial information

The text analyzes the comment letters on the IFRS Sustainability standards, highlighting IFRS S1, which, as of January 2024, requires information on sustainability risks and opportunities in the financial statements. The analysis identifies a point of disagreement regarding the objective of the standard, emphasizing the need for information on environmental damage, and a point of agreement on the Conceptual Foundations, which clarify the applicability of the standards in organizational operations.

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Publication Details

Published
2024-10-18
DOI
https://doi.org/10.56238/icongresssevenagriculturalsciences-006
Citations
1
Primary Topic
Construction Project Management and Performance
Type
article
Field-Weighted Citation Impact
0.49
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article

Commentary Letter Model: IFRS S1 Standard - General requirements for disclosure of sustainability related financial information

Ismael Gomes Barreto, Oséias Guimarães Thomaz
1 citations
Construction Project Management and Performance
0.49
article

Commentary Letter Model: IFRS S1 Standard - General requirements for disclosure of sustainability related financial information

Ismael Gomes Barreto, Oséias Guimarães Thomaz
article en
1 citations

Abstract

The text analyzes the comment letters on the IFRS Sustainability standards, highlighting IFRS S1, which, as of January 2024, requires information on sustainability risks and opportunities in the financial statements. The analysis identifies a point of disagreement regarding the objective of the standard, emphasizing the need for information on environmental damage, and a point of agreement on the Conceptual Foundations, which clarify the applicability of the standards in organizational operations.

Life in Land
Openalex Percentile: Top 30%
Construction Project Management and Performance
0.49
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Commentary Letter Model: IFRS S1 Standard - General requirements for disclosure of sustainability related financial information — Ismael Gomes Barreto, Oséias Guimarães Thomaz · (2024) | TGRS Research Map | TGRS