Artículo 1.27. PS 1 Paragraph 1.27

Entities can also apply this Practice Statement together with narrative reporting requirements or guidelines published by another standard-setting body or other organisations, including requirements or guidelines for use by entities in specific industries or on specific topics, such as sustainability reporting. Such requirements or guidelines could help management identify information it might need to provide to meet the requirements of this Practice Statement. That is more likely to be the case if the requirements or guidelines have a reporting objective that focuses on the information needs of the primary users of general purpose financial reports, such as IFRS Sustainability Disclosure Standards (see paragraph 4.14 ). Link Sustainability-related factors could include, for example: (a) a feature of an entity’s business model, such as the environmental and social impacts of the entity’s activities if those impacts have affected or could affect the entity’s ability to create value and generate cash flows, including in the long term (see paragraph 8.6(c) ); (b) a driver of management’s strategy for sustaining and developing the entity’s business model, such as the opportunities management has chosen to pursue (see paragraph 9.5(a) ); (c) dependency of the entity’s business model or management’s strategy on a resource or relationship (see paragraph 10.7(a) ); (d) a risk of events or circumstances that could disrupt the entity’s business model, management’s strategy or the entity’s resources or relationships (see paragraph 11.3 ); and (e) a factor or trend in the entity’s natural environment or social landscape that has affected or could affect the entity (see paragraphs 12.1⁠–⁠12.5 ).