OPINION – Materiality in sustainability reporting: A path to transparency and accountability

OPINION – Materiality in sustainability reporting: A path to transparency and accountability
OPINION – Materiality in sustainability reporting: A path to transparency and accountability

Shixiang You

Member
Macau Institute for Corporate Social Responsibility in Greater China (MICSRGC)
Macau adopts the International Financial Reporting Standards (IFRS) Standards (the 2015 version) as its financial reporting standards. IFRS is the most widely adopted accounting standard worldwide. In June 2023, the IFRS Foundation issued IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2: Climate-related Disclosures. IFRS S1 requires a…
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Source: https://www.macaubusiness.com/opinion-materiality-in-sustainability-reporting-a-path-to-transparency-and-accountability/