As the year comes to a close, we reflect on the corporate reporting landscape. This year will be recognised as a significant milestone for corporate reporting for various reasons.
The year witnessed important corporate reporting milestones across the financial and non-financial reporting segments. On the non-financial reporting segment, it marked the voluntary effective date (January 1, 2024) for the adoption of the first IFRS sustainability disclosure standards, IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures).
