A guide to IFRS’ S1 & S2 sustainability financial disclosure implementation (3), By Innocent Okwuosa

Evidence from the field of implementation shows that the lack of clarity in materiality assessment among implementing entities in Nigeria lies in deciding what constitutes material SRRO, which entities should prioritise. The confusion arises because entities in Nigeria which previously engaged in sustainability reporting did so from the perspective of corporate social responsibility (CSR), in […]

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