IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information logo

    IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

    IFRS Foundation

    IFRS S1 guides firms on reporting eco-friendly financial details.

    The IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information costs $0 USD. Renewal costs $0 USD every 12 months.

    For Organizations
    Environmental
    Climate
    Financial
    Industry

    Key Strengths

    • Globally recognized baseline standard developed by the IFRS Foundation's ISSB
    • Improves comparability and consistency of sustainability disclosures across jurisdictions
    • Aligned with major existing frameworks including TCFD, SASB, and GRI
    • Adopted or referenced by regulators in over 20 jurisdictions including the EU, UK, and Australia
    • Supports investor decision-making with decision-useful sustainability-related financial information
    • Free to access — the standard itself is publicly available at no cost

    Ideal For

    IFRS S1 is best suited for finance, accounting, and sustainability professionals at publicly listed companies, large corporates, and financial institutions who are responsible for preparing or overseeing sustainability-related financial disclosures. It is particularly relevant for CFOs, sustainability reporting officers, and auditors operating in jurisdictions that have adopted or are aligning with ISSB standards.

    Target Audiences

    Policy Makers

    Relevant Roles

    Auditor
    Consultant

    Industries

    Finance
    Real Estate
    Manufacturing
    Government

    Alignment & Recognition

    Accrediting Body

    IFRS Foundation

    Scope

    Values/Processes
    Alignment with External Standard

    Frequently Asked Questions

    Quick Facts

    Type

    Certification

    Regions
    Global
    Languages

    English

    Established

    2023

    Cost Breakdown

    Registration / Initial$0
    Renewal (every 12 mo)$0
    First-year total$0

    Sources & Citations

    Content on this page is AI-enriched from primary sources.

    IFRS Foundation

    Last verified Mar 10, 2026