AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information
What is AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information?
Australia's voluntary general sustainability disclosure standard, the IFRS S1 equivalent: what to disclose about governance, strategy, risk management and metrics and targets for sustainability-related risks and opportunities that could affect an entity's prospects, and the rules on materiality, location, timing, comparatives, compliance statements, judgements and errors. It comprises 18 controls organised across 8 domains, and applies in Australia.
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