Introduction
The initial part of the 4 part series covered the overview of
ESG and Sustainability Reporting and how it relates to Sustainable
Development Goals (SDGs), continental Agenda 2063, regional and
national polices. This week, the focus will be on IFRS S1 which
deals with General Requirements for Disclosure of
Sustainability-related Financial Information. The relationship
between IFRS S1 and the Zimbabwe Stock Exchange's (ZSE)
Practice Note No. 16 will also be explored.
IFRS S1 – General Requirements for Disclosure of
Sustainability-related Financial Information.
Disclosures of material sustainability information, risks and
opportunities is the main focus of IFRS S1. The disclosure should
be industry specific and aligned to Generally Accepted Accounting
Principles (GAAP). A fair and valuable presentation of a
company's financial information cannot be devoid of:
