SLFRS S1 and SLFRS S2 provide a connected basis for sustainability-related and climate-related financial disclosures. This CeCycle infographic introduces how the two standards work together: SLFRS S1 addresses the broader sustainability disclosure foundation, while SLFRS S2 focuses on climate-related risks and opportunities. Organisations should assess the current standards, transition provisions and applicable regulatory directions when planning implementation.
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SLFRS S1 & S2: Sustainability Disclosure Standards for a Sustainable Future
An introductory overview of SLFRS S1 and SLFRS S2 and their complementary roles in sustainability and climate disclosure.