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...
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| Accesso online: | https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/307 |
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| author | Flórez Ríos, Alejandra Maryed |
| author2 | Cataño, Franklin Mejía Soto, Eutimio |
| author2_role | author author |
| author_facet | Flórez Ríos, Alejandra Maryed Cataño, Franklin Mejía Soto, Eutimio |
| author_role | author |
| collection | Revistas Instituto Tecnológico Bolivariano |
| dc.coverage.none.fl_str_mv | International Internacional |
| dc.creator.none.fl_str_mv | Flórez Ríos, Alejandra Maryed Cataño, Franklin Mejía Soto, Eutimio |
| dc.date.none.fl_str_mv | 2024-12-26 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/307 10.37611/IB8ol420-43 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Instituto Superior Tecnológico Bolivariano de Tecnología |
| dc.relation.none.fl_str_mv | https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/307/274 |
| dc.rights.none.fl_str_mv | Derechos de autor 2024 Identidad Bolivariana info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | Identidad Bolivariana; Vol. 8 No. 4 (2024): Identidad Bolivariana Vol. 8 No. 4; 20-43 Identidad Bolivariana; Vol. 8 Núm. 4 (2024): Identidad Bolivariana Vol. 8 No. 4; 20-43 2550-6749 10.37611/IB8ol4 reponame:Revistas Instituto Tecnológico Bolivariano instname:Instituto Tecnológico Bolivariano instacron:ITB |
| dc.subject.none.fl_str_mv | información financiera oportunidades revelaciones sostenibilidad sustentabilidad riesgos Finanzas financial information opportunities disclosures sustainability risks Finance |
| dc.title.none.fl_str_mv | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability Síntesis contextual del IFRS S1: Requerimientos generales para la información financiera a revelar relacionada con la sostenibilidad |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Research result article Text Artículo resultado de Investigación Texto |
| description | 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 of central aspects of the standard are secondarily oriented to evidence that the IFRS S1 centers its concerns in protecting the financial interests of capital providers, with no concern whatsoever for protecting nature or defending optimal ecosystem conditions for life. The standard is an appendix of the internation financial framework. The objective of the IFRS S1 standard is to reveal information about risksand opportunities related to sustainability that are useful for investors, lenders or other existing creditors and potentials to make decisions related to providing resources to the entity. Understanding nature and outreach of the regulations object of study contributes to understand it as an extension of the financial paradigm of organization reports, which far from being a disruptive model, emergent or alternative, is constituting to the insight of this tools at the service of the international financial capital. This paper is made by a qualitative, deductive, documental, exploratory, conceptual and non-experimental study. An initial subtitle of historical and conceptual context is presented about the terminology “sostenibilidad” and “sustentabilidad”, as a necessary guide for the reader to form their own judgment about the moral foundation of the standard. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | RevistaITB_56590fb4738e9093ce17a34fbbc0d86b |
| identifier_str_mv | 10.37611/IB8ol420-43 |
| instacron_str | ITB |
| institution | ITB |
| instname_str | Instituto Tecnológico Bolivariano |
| language | spa |
| network_acronym_str | RevistaITB |
| network_name_str | Revistas Instituto Tecnológico Bolivariano |
| oai_identifier_str | oai:ojs.itb.edu.ec:article/307 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Instituto Superior Tecnológico Bolivariano de Tecnología |
| reponame_str | Revistas Instituto Tecnológico Bolivariano |
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| repository.name.fl_str_mv | Revistas Instituto Tecnológico Bolivariano - Instituto Tecnológico Bolivariano |
| repository_id_str | 0 |
| rights_invalid_str_mv | Derechos de autor 2024 Identidad Bolivariana |
| spelling | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainabilitySíntesis contextual del IFRS S1: Requerimientos generales para la información financiera a revelar relacionada con la sostenibilidadFlórez Ríos, Alejandra MaryedCataño, FranklinMejía Soto, Eutimioinformación financieraoportunidadesrevelacionessostenibilidadsustentabilidadriesgosFinanzasfinancial informationopportunitiesdisclosuressustainabilityrisksFinanceThe 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 of central aspects of the standard are secondarily oriented to evidence that the IFRS S1 centers its concerns in protecting the financial interests of capital providers, with no concern whatsoever for protecting nature or defending optimal ecosystem conditions for life. The standard is an appendix of the internation financial framework. The objective of the IFRS S1 standard is to reveal information about risksand opportunities related to sustainability that are useful for investors, lenders or other existing creditors and potentials to make decisions related to providing resources to the entity. Understanding nature and outreach of the regulations object of study contributes to understand it as an extension of the financial paradigm of organization reports, which far from being a disruptive model, emergent or alternative, is constituting to the insight of this tools at the service of the international financial capital. This paper is made by a qualitative, deductive, documental, exploratory, conceptual and non-experimental study. An initial subtitle of historical and conceptual context is presented about the terminology “sostenibilidad” and “sustentabilidad”, as a necessary guide for the reader to form their own judgment about the moral foundation of the standard.El Estándar internacional de reportes financiero de información a revelar sobre sostenibilidad IFRS S1 fue emitido en junio de 2023 y tiene entrada en vigor en enero de 2024. El objetivo del presente documento es presentar una síntesis de carácter exploratoria de los principales elementos expuestos en el estándar, dicha identificación de los aspectos centrales del estándar se orientan de forma secundaria a evidenciar que el IFRS S1 centra su preocupación en la protección de los intereses financieros de los proveedores de capital en las entidades, sin presentar ninguna preocupación por la protección de la naturaleza ni la defensa de las condiciones ecosistémicas óptimas para la vida. El estándar es un apéndice del marco financiero internacional. El objetivo del estándar IFRS S1 es revelar información sobre riesgos y oportunidades relacionados con la sostenibilidad que sea útil a los inversores, prestamistas y otros acreedores existentes y potencialespara tomar decisiones relativas al suministro de recursos a la entidad. Comprender la naturaleza y alcance de la normativa objeto de estudiocontribuye a comprender el mismo como una extensión del paradigma financiarizado de los reportes organizaciones, donde lejos de ser unmodelo disruptivo, emergente o alternativo, constituye la profundización de las herramientas al servicio del capital financiero internacional.El estudio realizado a través de un estudio cualitativo, deductivo, documental, exploratorio, conceptual y no experimental. Se presenta un subtítulo inicial de ubicación histórica y conceptual con respecto al término sostenibilidad y sustentabilidad, como una guía necesaria para que el lector formule su propio juicio sobre el fundamento moral del estándar.Instituto Superior Tecnológico Bolivariano de Tecnología2024-12-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionResearch result articleTextArtículo resultado de InvestigaciónTextoapplication/pdfhttps://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/30710.37611/IB8ol420-43Identidad Bolivariana; Vol. 8 No. 4 (2024): Identidad Bolivariana Vol. 8 No. 4; 20-43Identidad Bolivariana; Vol. 8 Núm. 4 (2024): Identidad Bolivariana Vol. 8 No. 4; 20-432550-674910.37611/IB8ol4reponame:Revistas Instituto Tecnológico Bolivarianoinstname:Instituto Tecnológico Bolivarianoinstacron:ITBspahttps://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/307/274InternationalInternacionalDerechos de autor 2024 Identidad Bolivarianainfo:eu-repo/semantics/openAccess2024-12-26T17:29:39Zoai:ojs.itb.edu.ec:article/307Institucionalhttps://identidadbolivariana.itb.edu.ec/index.php/identidadbolivarianaInstitución privadahttps://itb.edu.ec/..Ecuador.2550-67492550-6749opendoar:02024-12-26T17:29:39Revistas Instituto Tecnológico Bolivariano - Instituto Tecnológico Bolivarianofalse |
| spellingShingle | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability Flórez Ríos, Alejandra Maryed información financiera oportunidades revelaciones sostenibilidad sustentabilidad riesgos Finanzas financial information opportunities disclosures sustainability risks Finance |
| status_str | publishedVersion |
| title | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability |
| title_full | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability |
| title_fullStr | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability |
| title_full_unstemmed | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability |
| title_short | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability |
| title_sort | Contextual synthesis of IFRS S1: general requirements for financial information to disclose about sustainability |
| topic | información financiera oportunidades revelaciones sostenibilidad sustentabilidad riesgos Finanzas financial information opportunities disclosures sustainability risks Finance |
| url | https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/307 |