IFRS International Sustainability Disclosure Standards

When Interest Stops Being Just Interest: IFRS 9, Credit Risk and the Emerging ESG Frontier

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Last Updated on 01/04/2026 by 75385885 IFRS 9 SPPI ESG loans – There was a time when a loan was, conceptually at least, a relatively simple financial instrument. A principal amount, a contractual interest rate, a maturity date, and a credit risk that could be assessed with a combination of historical data and forward-looking judgment. … Read more

Key Elements for Corporate ESG-reporting – 1 Best and complete overview

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Topics hide Key Elements for Corporate ESG-reporting Key elements – Key Elements for Corporate ESG-reporting Terminology Purpose of reporting Company mission, statement of purpose, strategy Board responsibility Non-Executive Directors and oversight Stakeholder dialogue and engagement Audience of the report Integrated reporting Materiality Impact, outcomes and Sustainable Development Goals (SDGs) Timeliness Consistency and comparability Standardized comparable … Read more

The International Sustainability Disclosure Standards – IFRS S1 and IFRS S2 – Best read

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Topics hide The International Sustainability Disclosure Standards – IFRS S1 and IFRS S2 Frequently asked questions Introduction to The International Sustainability Disclosure Standards Overview of the IFRS Sustainability Disclosure Standards IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information The Four Pillars of Governance, Strategy, Risk Management and Metrics & Targets General features … Read more