Chapter 08 · Finance, data & evidenceSustainability Language

TSRS 1** (general provisions, IFRS S1-aligned) and **TSRS 2** (climate, IFRS S2-aligned)

Definition

mandatory independent assurance (phased; limited assurance for first cycles per KGК assurance standard TDS 3000).

References

Overview

The overview for this term is being prepared.

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Classification
Indexed
Review stage
Editorially approved
Last reviewed
23 Aug 2026
What the classifications mean

This term is classified as Indexed

EstablishedMultiple definitionsContestedEmergingIndexedCurrent