Sustainability Reporting

A Guide for Professionals and Students

IFRS Sustainability Disclosure Standards

Entities apply IFRS Sustainability Disclosure Standards to report on how sustainability-related risks and opportunities affect their financial prospects. This informs decisions made by investors, including whether to provide capital. Sustainability reporting of this type is an extension of conventional financial reporting. It brings new challenges to accounting and sustainability professionals.

Discover a self-contained, authoritative guide to IFRS Sustainability Disclosure Standards

Sustainability Reporting: A Guide for Professionals and Students offers focused guidance, with practical examples, designed to explain how entities can develop disclosures to inform investors. The authors introduce the context, purpose and requirements of IFRS Sustainability Disclosure Standards. They also demonstrate how to think about applying them in practice, covering a range of sustainability-related topics. Sustainability Reporting is designed to help readers think about:

• the purpose of IFRS requirements and how to apply them
• the importance of governance, strategy, risk management, and metrics and targets
• how to disclose information about climate-related issues
• how to develop disclosure for sustainability-related matters not addressed directly by IFRS Sustainability Disclosure Standards
• the role of controls and assurance
• how the Standards are designed to reflect evolving levels of expertise and availability of data
• how and why sustainability-related information is useful for investment decision-making

Sustainability Reporting is written to complement the official and authoritative position of the IFRS Foundation, in particular IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. Perfect for accountants, sustainability professionals, investors, business leaders, directors, and others supporting or studying investor-focused financial reporting, Sustainability Reporting is an accessible guide to IFRS Sustainability Disclosure Standards.