IFRS S1 and IFRS S2

Materiality analysis allows companies to prioritize and focus their resources on aspects that impact their financial performance and long-term sustainability. This approach enhances operational efficiency and strengthens relationships with stakeholders. Implementation of the CSRD Directive The EU Corporate Sustainability Reporting Directive (CSRD), approved on January 5, 2023, establishes a regulatory framework requiring companies to considerContinuar Leyendo