---
title: IFRS S1 | one to ONE Holdings
description: "ISSB's IFRS S1: A global framework linking sustainability risks to long-term financial value."
image: https://www.o2oh.com/hubfs/o2Oh_18mm.jpg
---

Perfecting imperfections with one to ONE

# Glossary

### GLOSSARYTerms A-Z

- [Glossary](https://www.o2oh.com/glossary)
- [ALL](https://www.o2oh.com/glossary?val=all)
- [A～G](https://www.o2oh.com/glossary?val=a_g)
- [H～N](https://www.o2oh.com/glossary?val=h_n)
- [O～U](https://www.o2oh.com/glossary?val=o_u)
- [V～Z](https://www.o2oh.com/glossary?val=v_z)
- [Numbers ・ Symbols](https://www.o2oh.com/glossary?val=0_9)

# IFRS S1

IFRS S1, established by the [International Sustainability Standards Board (ISSB)](https://www.o2oh.com/glossary/issb), sets general requirements for disclosing sustainability-related financial information. It requires companies to report on governance, strategy, and risk management for all material sustainability risks.

S1 serves as the ISSB’s overarching framework, linking environmental and social impacts to a firm's financial prospects. Its objective is to provide global investors with consistent, comparable data to assess long-term enterprise value and resilience.

See also: [IFRS S2](https://www.o2oh.com/glossary/ifrs-s2)

[![Securing High-Grade Steel Supply on the Net-Zero Pathway | Our Strategic View Part 2](https://no-cache.hubspot.com/cta/default/8005843/interactive-202866110800.png) ](https://www.o2oh.com/hs/cta/wi/redirect?encryptedPayload=AVxigLKpEkh2OGOinXL3JOhtUkMR0SfkWJCajIe8UgHtRCRWnF1U0sjjS22PCIGzOrTGSNJ%2B4xxpmUpe7YBiwokl3aCFUw7q6w4mCXXNi4PbzASIIYLwnizULusgWQ68g3SdhLjlcgFKTXfPj6y0W30pU2N70Ehtzahz21OPOSWaa%2BsNxD0skswqdwljIyfyQIGmQCKDJqzmZeNpJk1oYFIhPR6ftO7ACpcULxW13Vuhsnz6PbjpQizYuV356MvX7qycNMcX&webInteractiveContentId=202866110800&portalId=8005843)

### RELATED WORDS

---

- [International Data Spaces (IDS)](https://www.o2oh.com/glossary/international-data-spaces-ids)
- [Interoperability](https://www.o2oh.com/glossary/interoperability)
- [Institutional knowledge](https://www.o2oh.com/glossary/institutional-knowledge)
- [IFRS S2](https://www.o2oh.com/glossary/ifrs-s2)
- [IFRS](https://www.o2oh.com/glossary/ifrs)
- [TCFD](https://www.o2oh.com/glossary/tcfd)
- [IT-OT convergence](https://www.o2oh.com/glossary/it-ot-convergence)
- [ISSB](https://www.o2oh.com/glossary/issb)
- [Integrated Reporting](https://www.o2oh.com/glossary/integrated-reporting)
- [Industrial Metabolism](https://www.o2oh.com/glossary/industrial-metabolism)
- [Iron](https://www.o2oh.com/glossary/iron)

Copyright © one to ONE Holdings Pte. Ltd. All Rights Reserved.

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