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IFRS S1 and S2: A Global and Indian Perspective with Implications for Auditors

Author

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  • Kapileshwar Bhalla

    (Department of Business Administration, Tezpur University, Assam)

  • Subhrangshu Sekhar Sarkar

    (Department of Business Administration, Tezpur University, Assam)

Abstract

This article outlines the framework and purpose of IFRS S1/S2, contrasts them with India's BRSR framework, and examines how their implementation will impact auditors and financial reporting in Indian accounting (Ind AS). We determine that the ISSB standards establish a demanding benchmark for sustainability reporting, requiring auditing professionals to acquire new skills (such as carbon accounting and climate risk modeling) to verify this information.

Suggested Citation

  • Kapileshwar Bhalla & Subhrangshu Sekhar Sarkar, 2025. "IFRS S1 and S2: A Global and Indian Perspective with Implications for Auditors," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 12(13), pages 2676-2679, August.
    • Handle: RePEc:bjc:journl:v:12:y:2025:i:13:p:2676-2679
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