BasisforConclusionson[Draft]IFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022ED/2022/S1March2022ExposureDraftIFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardBasisforConclusionsonExposureDraftGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022ThisBasisforConclusionsaccompaniestheED/2022/S1ExposureDraftGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformation(publishedMarch2022;seeseparatebooklet).ItispublishedbytheInternationalSustainabilityStandardsBoard(ISSB)forcommentonly.Commentsneedtobereceivedby29July2022andshouldbesubmittedbyemailtocommentletters@ifrs.orgoronlineathttps://www.ifrs.org/projects/open-for-comment/.Allcommentswillbeonthepublicrecordandpostedonourwebsiteatwww.ifrs.orgunlesstherespondentrequestsconfidentiality.Suchrequestswillnotnormallybegrantedunlesssupportedbyagoodreason,forexample,commercialconfidence.Pleaseseeourwebsitefordetailsonthispolicyandonhowweuseyourpersonaldata.Ifyouwouldliketorequestconfidentiality,pleasecontactusatcommentletters@ifrs.orgbeforesubmittingyourletter.Disclaimer:Totheextentpermittedbyapplicablelaw,theISSBandtheIFRSFoundation(Foundation)expresslydisclaimallliabilityhowsoeverarisingfromthispublicationoranytranslationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyclaimsorlossesofanynatureincludingdirect,indirect,incidentalorconsequentialloss,punitivedamages,penaltiesorcosts.Informationcontainedinthispublicationdoesnotconstituteadviceandshouldnotbesubstitutedfortheservicesofanappropriatelyqualifiedprofessional.ISBNforthispart:978-1-914113-63-5ISBNforcompletepublication(threeparts):978-1-914113-61-1©2022IFRSFoundationAllrightsreserved.Reproductionanduserightsarestrictlylimited.PleasecontacttheFoundationforfurtherdetailsatpermissions@ifrs.org.CopiesofISSBpublicationsmaybeorderedfromtheFoundationbyemailingcustomerservices@ifrs.orgorvisitingourshopathttps://shop.ifrs.org.TheFoundationhastrademarksregisteredaroundtheworld(Marks)including‘IAS®’,‘IASB®’,theIASB®logo,‘IFRIC®’,‘IFRS®’,theIFRS®logo,‘IFRSforSMEs®’,theIFRSforSMEs®logo,‘InternationalAccountingStandards®’,‘InternationalFinancialReportingStandards®’,the‘HexagonDevice’,‘NIIF®’and‘SIC®’.FurtherdetailsoftheFoundation’sMarksareavailablefromtheFoundationonrequest.TheFoundationisanot-for-profitcorporationundertheGeneralCorporationLawoftheStateofDelaware,USAandoperatesinEnglandandWalesasanoverseascompany(Companynumber:FC023235)withitsprincipalofficeintheColumbusBuilding,7WestferryCircus,CanaryWharf,London,E144HD.CONTENTSfromparagraphBASISFORCONCLUSIONSON[DRAFT]IFRSS1GENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATIONBACKGROUNDBC1OVERVIEWOFTHEAPPROACHTAKENINTHEEXPOSUREDRAFTBC6Theneedfor[draft]IFRSS1BC6TheExposureDraftBC9StatusoftheproposalsBC14RelationshipwithotherIFRSSustainabilityDisclosureStandardsBC17DueprocessprovisionsapplicabletotheExposureDraftBC19SCOPEBC24Sustainability-relatedfinancialinformationBC25EnterprisevalueBC33CORECONTENTBC42GENERALFEATURESBC46ReportingentityBC49ConnectedinformationBC54FairpresentationBC58MaterialityBC69LocationofinformationBC80SourcesofestimationandoutcomeuncertaintyanderrorsBC82StatementofcomplianceBC84Ef...