A key focus of the comprehensive guide (download here) is helping companies understand how the concept of sustainability-related risks and opportunities is described in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, including how these can arise from a company’s dependencies and impacts.
The guide covers 3 chapters and examples of implementation:
Chapter 1: The definition of material information and its application in ISSB Standards
Chapter 2: Sustainability-related risks and opportunities that could reasonably be expected to affect an entity's prospects and its application in ISSB Standards
Chapter 3: Identifying and disclosing material information
