AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information
Strategy (paragraphs 28 to 42) – AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information

AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information 41: Strategy: resilience

What does 41 require?

The entity discloses how resilient it judges its strategy and business model to be against its sustainability risks, the method and time horizons of that assessment, together with any significant areas of uncertainty considered and its capacity to adjust or adapt its strategy and business model across the near, medium and long term, including the availability and flexibility of financial resources and the ability to redeploy or repurpose existing assets.

Maintained by Gerard Blokdyk

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