The IFRS Example Sustainability Disclosures have been developed both as an educational tool for Grant Thornton International Ltd member firms and their staff and for external distribution to clients and contacts.
Our objective is to illustrate one possible approach to sustainability reporting for the same fictional entity represented by our IFRS Example Financial Statements publications, which is intended stand in for an entity engaging in transactions that are 'typical' across a range of non-specialist sectors. However, as with any example, this illustration does not envisage every possible transaction and therefore cannot be regarded as comprehensive. Other approaches may be more appropriate in specific circumstances. Consultation with sustainability reporting technical specialists is encouraged.
This publication has been prepared based on IFRS Sustainability Disclosure Standards (IFRS SDS) that are effective for the year ending 31 December 2025. These Standards are IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’. No account has been taken of any new developments after 31 December 2025.