CAF-6 · Chapter 14 · Question 6 of 15
Under IFRS S1, where must an entity provide its sustainability-related financial disclosures?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) As part of its general purpose financial reports, published at the same time as the financial statements.
Explanation
IFRS S1 requires sustainability-related financial disclosures to be published at the same time as the related financial statements and as part of the general purpose financial reports.
More ESG and Sustainability MCQs
- Q8A clothing retailer is reporting on its efforts to ensure factory workers in its supply chain are paid living wages and work in safe…
- Q9Under the 'Metrics and Targets' section of IFRS S1, an entity should disclose:
- Q10Which of the following best represents a 'Governance' factor in ESG reporting?
- Q11A technology company consumes massive amounts of electricity to run its data centers. Reporting on its transition to 100% renewable energy…
- Q12Why is the concept of 'materiality' central to IFRS S1 disclosures?