The challenges for the adoption of IFRS S1 under Holcim’s perspective

Authors

DOI:

https://doi.org/10.23925/2446-9513.2025v12id70489

Keywords:

Sustainability, IFRS S1, Disclosure, Holcim

Abstract

The objective of this study is to analyse the disclosure of sustainability and verify the adherence of these information to IFRS S1 requirements. The mandatory adoption of this standard starts on 2026. For this purpose, Holcim company disclosed information is used and the Integrated Report referring to 2022 and 2023. This company acts in global levels with high representativeness on the cement sector, that presents a strong environmental impact. Thus, it is demonstrated which standards requirements are being disclosed by this company, supporting stakeholders in their decision-making. The company presented a good level of disclosure and adherence to the standards requirements, 62,1% in 2022 and 71,2% in 2023. The increase on the publication for the period analysed is due to an improvement on Risk Management, and Metrics and Targets disclosure. Therefore, this evolution may indicate a transition for the adherence to IFRS S1 requirements, showing the need of additional publication.

Author Biographies

Lilian Cristina Garcia Downes, Universidade de São Paulo (USP)

Doutoranda em Controladoria e Contabilidade pela Universidade de São Paulo (FEA-USP). Pesquisadora do grupo de pesquisa em Governança Corporativa da Universidade Federal de São Paulo (UNIFESP) e do Centro de Estudos e Pesquisas em Mercado Financeiro da Universidade de São Paulo (FEA-USP).

Wander Henrique Morresque, Universidade de São Paulo (USP)

Doutorando em Controladoria e Contabilidade pela Universidade de São Paulo (FEA-USP). Pesquisador no grupo de Pesquisa em Governança Corporativa da Universidade Federal de São Paulo (UNIFESP).

Marina Mitiyo Yamamoto, Universidade Federal de São Paulo (UNIFESP)

Professora Adjunta da Universidade Federal de São Paulo (UNIFESP). Livre Docente pelo Departamento de Contabilidade da FEA-USP. Coordenadora do grupo de pesquisa em Governança Corporativa da Universidade Federal de São Paulo (UNIFESP). 

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Published

2025-08-22

How to Cite

Downes, L. C. G., Morresque, W. H., & Yamamoto, M. M. (2025). The challenges for the adoption of IFRS S1 under Holcim’s perspective. Redeca, Revista Eletrônica Do Departamento De Ciências Contábeis & Departamento De Atuária E Métodos Quantitativos, 12, e70489. https://doi.org/10.23925/2446-9513.2025v12id70489

Issue

Vol. 12 (2025)

Section

Artigos

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Copyright (c) 2025 Lilian Cristina Garcia Downes, Wander Henrique Morresque, Marina Mitiyo Yamamoto

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