نحو توجه دولي جديد للمعايير الدولية لإعداد التقارير المالية للاستدامة

Abstract

This study shows The new international approach to international financial reporting for Sustainability (IFRS S) issued by the International Sustainability Standards Board (ISSB), which are high-quality standards for sustainability disclosure to meet the sustainability information needs of capital markets. This study aims to identify the standards for sustainability, the first standard is general requirements for disclosure of sustainability related financial information IFRS S1, and the second standard is climate-related disclosures IFRS S2, which obliges companies to disclose information that enables investors to evaluate the impact of important risks and opportunities related to sustainability on the value of the enterprise. Establish disclosure requirements for climate-related risks and opportunities.