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

      Download

      Guide to sustainability reporting – Disclosure checklist

      Our guide to help you prepare and present sustainability reporting