ISSB Standards
IFRS S1: Conceptual foundations – ISSB Standards

ISSB Standards S1-22: S1.22: Identify the related financial statements

What does S1-22 require?

The entity must state which financial statements its sustainability-related financial disclosures relate to.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in IFRS S1: Conceptual foundations – ISSB Standards

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpointAll ISSB Standards controls