ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-41: S1.41 to 42: Resilience

The entity gives information on how well it can adjust to the uncertainties that sustainability-related risks create: an assessment, qualitative and where applicable quantitative, of how resilient its business model and strategy are, stating how the assessment was done and over what time horizon (quantitative information given as one amount or a range); topic standards may ask for more, including whether scenario analysis is required.

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

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