Your essential guide to reporting sustainability-related
financial information

Our disclosure checklist identifies the potential disclosures that may be required based on currently effective IFRS® Sustainability Disclosure Standards as at 30 April 2025 – i.e:

  • IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
  • IFRS S2 Climate-related Disclosures.

It will help entities to:

diagram IFRS S1 and IFRS S2

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Guide to sustainability reporting – Disclosure checklist

Our guide to help you prepare and present sustainability reporting