General Requirements Exposure Draft

CONTENTS

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INTRODUCTION 5

INVITATION TO COMMENT 8

[DRAFT] IFRS S1 GENERAL REQUIREMENTS FOR

DISCLOSURE OF SUSTAINABILITY-RELATED FINANCIAL

INFORMATION 22

OBJECTIVE 22

SCOPE 23

CORE CONTENT 23

Governance 24

Strategy 25

Risk management 28

Metrics and targets 29

GENERAL FEATURES 30

Reporting entity 30

Connected information 31

Fair presentation 32

Materiality 33

Comparative information 34

Frequency of reporting 35

Location of information 36

Sources of estimation and outcome uncertainty 37

Errors 38

Statement of compliance 39

APPENDICES 40

A Defined terms 40

B Effective date 42

C Qualitative characteristics of useful sustainability-related financial

information 43

APPROVAL BY THE ISSB CHAIR AND VICE-CHAIR OF EXPOSURE DRAFT

IFRS S1 GENERAL REQUIREMENTS FOR DISCLOSURE OF

SUSTAINABILITY-RELATED FINANCIAL INFORMATION PUBLISHED IN

MARCH 2022 49

ILLUSTRATIVE GUIDANCE (see separate booklet)

BASIS FOR CONCLUSIONS (see separate booklet)