Leveraging RSPO Principles and Criteria for IFRS® Sustainability Disclosure Standards

A practical guide to help RSPO Members prepare IFRS S1 and IFRS S2 sustainability-related financial disclosures

As the IFRS® Sustainability Disclosure Standards (IFRS S1 and IFRS S2) are adopted globally, entities are increasingly expected to disclose how sustainability-related risks and opportunities could reasonably be expected to affect their business prospects.

For RSPO Members, this guidance demonstrates how the RSPO Principles and Criteria (P&C) can support reporting aligned with the IFRS Sustainability Disclosure Standards. It introduces a practical four-step approach to leveraging existing sustainability systems, practices and certification evidence, complemented by seven illustrative examples showing how RSPO P&C evidence can inform sustainability-related financial disclosures across governance, strategy, risk management, and metrics and targets.

For financial institutions, the guide provides greater insight into how sustainability topics in the palm oil sector translate into financial risks and opportunities. By supporting a more consistent approach to sustainability-related disclosures, it enables more comparable information for due diligence, risk assessment and client engagement.