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In November 2024, the IFRS Foundation published a guide designed to help companies with the fundamental task of identifying and disclosing material information about sustainability-related risks and opportunities that could reasonably be expected to affect their cash flows, their access to finance or cost of capital over the short, medium or long term. The IFRS Foundation has now released a webcast series to further support companies with this task.

Featuring ISSB Vice-Chair Sue Lloyd, ISSB Technical Director David Bolderston and ISSB Technical Fellow—IFRS S1 and IFRS S2 Implementation Lead Dianora Aria De Marco, the webcast explains:

  1. the definition of material information and its application in the ISSB Standards;
  2. the meaning of ‘sustainability-related risks and opportunities that could reasonably be expected to affect an entity’s prospects’, and how to identify such risks and opportunities; and
  3. how to identify and disclose material information about these risks and opportunities.

Throughout the guide there are:

  • connectivity considerations a company might make to drive connectivity between sustainability-related financial disclosures and its financial statements
  • interoperability considerations for preparers applying ISSB Standards alongside the European Sustainability Reporting Standards (ESRS) or GRI Standards; and
  • practical examples that bring the concepts in the educational material to life.

Episode 1—Introduction and overview

In this episode, Sue introduces the webcast series by going over the content and structure of the guide, as well as an overview of the guide’s main messages.

Access the episode 1 slides.

Episode 2—The definition of material information and its application in ISSB Standards

In this episode, Sue, Dave and Dianora cover the first chapter of the guide which includes the definition of material information and its application in ISSB Standards.

Access the episode 2 slides.

Episode 3—Sustainability-related risks and opportunities that could reasonably be expected to affect an entity’s prospects and its application in ISSB Standards

In this episode, Sue, Dave and Dianora cover the second chapter of the guide, on sustainability-related risks and opportunities that could reasonably be expected to affect an entity’s prospects and its application in ISSB Standards.

Access the episode 3 slides.

Episode 4—Identifying and disclosing material information

In this episode, Sue, Dave and Dianora cover the third chapter of the guide. This section builds on chapters one and two and explains how a company can identify and disclose material information about the sustainability-related risks and opportunities it has identified.

Access the episode 4 slides.

Episode 5—Closing remarks

In this episode, Sue provides closing remarks and recaps some of the main messages in the guide.

Access the episode 5 slides.