How will the new sustainability disclosures S1 and S2 connect to the financial statements?

Sustainability disclosures are a reality for all entities using IFRS to report in their financial statements. But how the information disclosed using S1 and S2 connect IFRS and the financial statements still poses a question.

The short webcast where Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB), and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board (ISSB) discuss the connections between financial statements and sustainability-related financial disclosures.

Watch the webcast here.