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ARTICLE · 28 NOVEMBER 2024

Управление Цепочкой Создания Стоимости В Соответствии Со Стандартами МСФО

Hamad in association with Youssry Saleh & Partners (AHYSP)
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В современном корпоративном мире устойчивое развитие становится все более важны&

Saudi ArabiaCorporate/Commercial Law
AHYSP Law Firm
AHYSP Law Firm
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В современном корпоративном мире устойчивое развитие становится все более важным фактором влияния и успеха компании. В Международных стандартах финансовой отчетности (МСФО) S1 и S2 подчеркивается важность понимания цепочки создания стоимости и управления ею для обеспечения прозрачности, подотчетности и устойчивой деятельности.

Понимание цепочки создания стоимости в соответствии с МСФОS1 иS2" МСФОS1:

  • Общие требования к раскрытию информации об устойчивом развитии МСФО (IFRS): S1 обязывает компании раскрывать подробную информацию о различных экологических, социальных и управленческих факторах. Стандарт расширяет определение стоимости, включая в него не только финансовые результаты, но и связанные с устойчивостью последствия деятельности компании по всей ее цепочке создания стоимости. Это побуждает компании раскрывать информацию о том, как

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