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IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

Requires entities to disclose sustainability-related financial information that is useful to investors and other capital market participants in making decisions about providing resources to the entity. Establishes general requirements for governance, strategy, risk management, and metrics and targets disclosures.

View official source document

Rules extracted

Obligations decomposed

3.4x

Avg obligations per rule

🌐 International

Jurisdiction

About this regulation

IFRS S1 sets out general requirements for an entity to disclose sustainability-related financial information. It requires disclosure of information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, access to finance or cost of capital over the short, medium or long term. It establishes the conceptual foundations for sustainability-related financial disclosures and applies to all entities that report in accordance with IFRS Sustainability Disclosure Standards.

What AuditDSS covers

Source

Regulation

Extracted

Rules

Decomposed

Obligations

3.4x

Decomposition ratio

Each rule is decomposed into an average of 3.4 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 47 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in IFRS S1 is scored across independent risk dimensions:

Obligation Weight

How critical within the regulatory framework

Violation Likelihood

How often breached in practice

Enforcement Evidence

Regulator enforcement history and penalties

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Regulatory body: International Sustainability Standards Board
Jurisdiction: 🌐 International
Document type: standard
Effective date: January 1, 2024
Issuing authority: International Sustainability Standards Board (ISSB)
Industry: Workplace Safety & WHS/OHS
Official source: View source document ↗

Who this applies to

reporting_entitiespublic_companieslisted_entities

Key requirements

governance disclosures
strategy disclosures
risk management disclosures
metrics and targets
materiality assessment
connected information
value chain reporting
transition plan disclosure

Frequently asked questions about IFRS S1

What is IFRS S1?

Who does IFRS S1 apply to?

IFRS S1 applies to reporting_entities, public_companies, listed_entities.

How many obligations does IFRS S1 contain?

AuditDSS has decomposed IFRS S1 into 47 atomic obligations from 14 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of IFRS S1?

The key requirements include: governance disclosures, strategy disclosures, risk management disclosures, metrics and targets, materiality assessment, connected information, value chain reporting, transition plan disclosure.

How can I assess my IFRS S1 compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 47 IFRS S1 obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces IFRS S1?

IFRS S1 is enforced in International by International Sustainability Standards Board.

When did IFRS S1 come into effect?

IFRS S1 became effective on January 1, 2024.

What industry does IFRS S1 apply to?

IFRS S1 is primarily relevant to the Workplace Safety & WHS/OHS industry. AuditDSS covers 45 regulations in this industry sector.

Build a IFRS S1 compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for IFRS S1 — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering IFRS S1 requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine IFRS S1 with other regulations into a single unified compliance pack for your business.

Build IFRS S1 compliance pack

Already have a policy? Assess it against IFRS S1

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

AI maps against 47 obligations

Your document is scored against every obligation in IFRS S1. Each claim is mapped to the obligation tree and evaluated for coverage.

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.