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Sustainability Disclosure Standards IFRS S1 and S2, Readiness for Implementation
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Sustainability Disclosure Standards IFRS S1 and S2, Readiness for Implementation
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Journal Article
Sustainability Disclosure Standards IFRS S1 and S2, Readiness for Implementation
2025
Overview
Objective: This study aims to assess the readiness of Palestinian-listed companies for implementing the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards (SDS), IFRS S1 and IFRS S2 set by the International Sustainability Standards Board (ISSB). Methodology: The study used a content analysis method, creating a disclosure index of 24 items under five criteria based on the International Financial Reporting Standard on Sustainability (IFRS S1 and S2) requirements. The index was applied to a random sample of recently published annual reports of 25 companies from the 49 listed firms, with approximately 50 percent of the companies in each sector. Results: The study found a low level of voluntary disclosure on sustainability matters in annual reports, notably almost lacking metric data. However, the study noted that a few listed companies are beginning to consider these aspects. The study also found the lack of regulations related to the disclosures on sustainability matters. Conclusions and Recommendations: The study concluded that Palestinian-listed companies are not adequately ready to implement IFRS S1 and S2. This study recommends initiating a discussion among the stakeholders on how to proceed in the journey of implementation, such as introducing regulations, raising awareness among the stakeholders, and building the capacity of report preparers and auditors.
Publisher
جامعة النجاح الوطنية
Subject
