IFRS S1

    ESG & Governance

    The ISSB standard on general requirements for disclosing sustainability-related financial information.

    IFRS S1 requires companies to disclose information about all sustainability-related risks and opportunities that could reasonably be expected to affect their cash flows, access to finance or cost of capital. It uses the four pillars of governance, strategy, risk management, and metrics and targets, requires reporting for the same entity and period as the financial statements, and points to the SASB Standards for industry-specific guidance.

    Related terms

    ISSB (International Sustainability Standards Board)IFRS S2SASB StandardsFour TCFD pillars

    Learn the concept

    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.