The Impact of IFRS S1 and S2 on ESG Reporting: A Global Perspective
Adopting sustainability frameworks in financial reporting has become a critical global issue. As investors, governments, and society at large demand greater transparency and accountability in Environmental, Social, and Governance (ESG) practices, International Financial Reporting Standards (IFRS) have introduced new standards—IFRS S1 and S2—to address these growing concerns. These standards represent a pivotal moment in integrating…