Business Pitch Dictionary by pitch.dog
Sustainability standards & frameworks · Core

IFRS S1

Also called: General Requirements for Disclosure of Sustainability-related Financial Information

ELI5

The ISSB standard setting general requirements for sustainability-related financial disclosures.

Used in conversation

“Which standard and reporting period govern IFRS S1?”

Pitch context

You will see “IFRS S1” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Sources & evidence · 3

Direct term-level sources and supporting source families.