In mid February, the IFRS published educational material on how to use the SASB Standards to meet the requirements of IFRS S1.
IFRS S1 requires companies to disclose information on the material sustainability-related risks and opportunities that could reasonably be expected to financially affect them (single materiality).
The IFRS Sustainability Standards reference the SASB Standards (now under the IFRS) for companies to use when disclosing industry-specific sustainability metrics. The SASB Standards provide a set of industry-specific disclosures that are designed to be comparable and decision-useful for investors.
Access the educational material here: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/ifrs-s1/using-sasb-standards-for-ifrs-s1.pdf
For more info on the IFRS S1 and S2: https://www.nossadata.com/blog/issb
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