Link for ED IFRS S1

https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-related-disclosures/exposure-draft-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf

Question

Read through the Exposure Draft ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (link above).

1. Provide a brief outline of how the requirements of this ED would fit within the context of financial reporting.

2. Comment on whether and why you think Disclosure of Sustainability-related Financial Information is an important element, or not, of the financial statements.

3. In other words, should we as accountants and users of financial reports care about Disclosure of Sustainability-related Financial Information?