IFRS Sustainability Disclosure Standards Introduction to IFRS S1 and IFRS S2

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Sustainability reporting has attracted increasing interest from various stakeholders in recent years. The demand for a holistic approach to corporate reporting, with key components that include sustainability reporting, financial reporting, and assurance, has emerged. In response to both the demand for information from the investment community and broader public expectations of the role of businesses in society, a plethora of frameworks, methodologies and metrics for sustainability reporting have been developed.

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