CAF-6 · Chapter 14 · Question 9 of 15
Under the 'Metrics and Targets' section of IFRS S1, an entity should disclose:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Information used to measure performance in relation to sustainability-related risks and opportunities, including progress towards set targets.
Explanation
Metrics and targets require specific data on how an entity measures, monitors, and evaluates its performance over time relative to its sustainability objectives.
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