Further to the introduction of international accounting norms on durability, our research work has as its objective to analyze the impact of norm IFRS S1 on financial information and environmental accountancy. This study attempts to analyze the impact of norm IFRS S1 on financial information and environmental accountancy. Previous research showed that environmental accountancy can ameliorate the quality of financial returns by providing information on environmental risks and opportunities, as well as on expenses and advantages of the practices of environmental management. Nevertheless, despite the growing interest granted in environmental accountancy, we pointed out that there is still one short of research on its impact on financial information, particularly in the context of multinational societies. Our article highlights Morocco's sustainability initiatives and highlights the need for a rigorous methodology to assess the readiness of companies for this transition, involving professionals in the sector. In summary, our study confirmed that IFRS S1 represents an opportunity for companies interested in aligning with sustainability requirements and is a real challenge for its effective and successful implementation.
