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Key infomation that sustainability governance disclosures must have
Africa is home to an unparalleled variety of flora and fauna and is also a global nature hotspot. Many of its ecosystems are under threat from deforestation, poaching, climate change, and urbanisation.
The IFRS sustainability disclosure standard, IFRS S1—‘General Requirements for Disclosure of Sustainability—related Financial Information’, requires organisations to provide governance disclosures on their sustainability risks and opportunities.
These disclosures aim to provide users of their sustainability reports with information on the roles and responsibilities of the board and management regarding the management of sustainability risks and opportunities.
