Sustainability-related risks and opportunities and the disclosure of material information

This guide from the IFRS Foundation can help you to identify and disclose material information about sustainability-related risks and opportunities that could reasonably be expected to affect your cash flows, access to finance, or cost of capital over the short, medium, or long term. The content is structured into three chapters, covering the definition of material information and its application in ISSB Standards; sustainability-related risks and opportunities that could reasonably be expected to affect a company; and a four-step process for identifying and disclosing material information.