ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-49: S1.49: Metrics taken from other sources

What does S1-49 require?

Where a metric the entity reports comes from somewhere other than the IFRS Sustainability Disclosure Standards, it names the source and the metric used.

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

Other controls in IFRS S1: Core content – ISSB Standards

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