IllustrativeGuidanceon[Draft]IFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022ED/2022/S1March2022ExposureDraftIFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardExposureDraftIllustrativeGuidanceGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022ThisIllustrativeGuidanceaccompaniestheED/2022/S1GeneralRequirementsforDisclosureofSustainability-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:978-1-914113-65-9ISBNforcompletepublication(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.CONTENTSfrompageILLUSTRATIVEGUIDANCE4IMPLEMENTINGMATERIALITYJUDGEMENTS4SELECTINGSUSTAINABILITY-RELATEDFINANCIALDISCLOSURES6ILLUSTRATIVEGUIDANCEONGENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATION©IFRSFoundation3IllustrativeGuidanceThisguidanceaccompanies,butisnotpartof,[draft]IFRSS1.Itillustratesaspectsof[draft]IFRSS1butisnotintendedtoprovideaninterpretation.ImplementingmaterialityjudgementsTheobjectiveofsustainability-relatedfinancialdisclosureistoprovideprimaryuserswithmaterialinformationaboutallofthesignificantsustainability-relatedrisksandopportunitiestowhichareportingentityisexposed,enablingthemtoassessanentity’senterprisevalueandisusef...