CAF-6 · Chapter 14 · Question 5 of 15
Under the 'Governance' core content area of IFRS S1, what type of information is an entity primarily expected to disclose?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) The governance processes, controls, and procedures the entity uses to monitor and manage sustainability-related risks and opportunities.
Explanation
Governance disclosures help users understand the board's oversight and management's role in assessing and managing sustainability-related risks and opportunities.
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