ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-32: S1.32: Business model and value chain

The entity describes how its value chain and business model are affected, now and in the future, by sustainability risks and opportunities, and where within them those effects are concentrated (for instance by geography, by facility or by asset type).

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

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