Building on a guide issued last year, the ISSB has published a webcast series on the materiality provisions in IFRS S1 and IFRS S2.
The webcasts detail the definition of material information in the standards, how to identify potentially material sustainability-related risks and opportunities, and how to disclose material information on those risks and opportunities.
The three webcasts are delivered by ISSB vice-chair Sue Lloyd, ISSB technical director David Bolderston and Dianora Aria De Marco, lead for the implementation of S1 and S2.
Companies:ISSB
