This "Guide for board members: IFRS S1 and S2 sustainability standards" was jointly prepared by IBGC and Chapter Zero Brazil to provide a useful support tool for directors and other governance agents. It aims to facilitate the production of accurate and reliable short-, medium-, and long-term financial and pre-financial information. The focus is on the environmental, social, and climate risks and opportunities managed by the organization, which can reasonably be expected to impact its cash flow, access to finance, and cost of capital.
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