S1 - General Requirements for Disclosure of Sustainability related financial information:

1-      Objective:

The objective of IFRS S1 General Requirements for Disclosure of Sustainability- related Financial Information is to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to primary users of general-purpose financial reports in making decisions relating to providing resources to the entity.

2-      Scope:

An entity shall apply this Standard in preparing and reporting sustainability-related financial disclosures in accordance with IFRS Sustainability Disclosure Standards.

3-      Conceptual foundation

       4- Risk management

       5- Judgement uncertainties and errors

       6- Governance

       7- General requirements