ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-27b: S1.27(b): Management's role in governance

The entity explains the part management plays in governance processes, controls and procedures: whether the role sits with a particular management-level position or committee and how that position or committee is overseen, and whether management relies on controls and procedures in support of oversight and, if it does, how these fit with the entity's other internal functions.

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

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