Artículo 1.23. PS 1 Paragraph 1.23

Users need information about factors, including sustainability-related factors, that have already affected an entity’s financial performance or financial position as well as information about factors that could affect the entity’s ability to create value and generate cash flows in the future, including in the long term. Such factors could include matters relating to the entity’s intangible resources and relationships—including resources not recognised as assets in the entity’s financial statements—and environmental, social and governance matters.