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). Provide a brief outline of how the requirements of this ED would fit within the context of financial reporting. Comment on whether and why you think Disclosure of Sustainability-related Financial Information is an important element, or not, of the financial statements. In other words, should we as accountants and users of financial reports care about Disclosure of Sustainability-related Financial Information?