The article highlights the current regulation and sustainability and disclosure issues related to sustainability development. Analyze the recently released IFRS standards on sustainability disclosures — IFRS S1 «General Requirements for Disclosure of Sustainability-related Financial Information» and S2 «Climate-related Disclosures». Highlight the main stakeholder requests for climate risk disclosure in reporting.
Financial reporting, non-financial reporting, sustainability reporting, climate-related risks, ESG risks (Environmental, social and governance risks), IFRS (International Financial Reporting Standards)
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