Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability

The internation standard of financial reporting with information to disclose about sustainability IFRS S1 was issued in June 2023 and entered into force in January 2024. This document’s objective is to present an exploratory synthesis of the main elements stated in the standard. Said identification...

• Autor principal: Flórez Ríos, Alejandra Maryed (author)
• Altres autors: Cataño, Franklin (author), Mejía Soto, Eutimio (author)
• Format: article
• Idioma: spa
• Publicat: 2024
• Matèries: información financiera; oportunidades; revelaciones; sostenibilidad; sustentabilidad; riesgos; Finanzas; financial information; opportunities; disclosures; sustainability; risks; Finance
• Accés en línia: https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/307