What is S1 S2? – Decoding IFRS's New Sustainability Reporting Philosophy

Since the ISSB issued IFRS S1 and IFRS S2 in June 2023, these standards have rapidly emerged as the global baseline for sustainability-related financial disclosures. Effective for annual reporting periods beginning on or after 1 January 2024, they are already reshaping how companies, investors, and regulators approach sustainability reporting. You may have already attended conferences to learn about the technical content of S1 and S2. But do you truly understand the new reporting philosophy that IFRS is pursuing? Drawing on our deep experience in sustainability reporting and global standards, we invite you to join an expert-led online session: