What IFRS S2 Climate-related Disclosures requires
IFRS S2 requires an entity to disclose information about its climate-related risks and opportunities, enabling users of general purpose financial reports to assess their effects on the entity's cash flows, access to finance, and cost of capital. This includes mandatory disclosure of governance processes, strategy resilience using scenario analysis, risk management integration, and specific metrics such as absolute gross Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions (Paragraph 29).
Pillar: Sustainability & ESG · Authority: International Sustainability Standards Board (ISSB) · Version: 1.0.0 · Last updated:
Primary source: https://www.ifrs.org/groups/international-sustainability-standards-board/
SHA-256 integrity: 3eb18998affd56c19b857bd6e8cdad1d31612305762f364947f8f36788358028
Primary Citations — 6 traced to source
- IFRS S2, Paragraph 3: Governance - The governance processes, controls and procedures an entity uses to monitor, manage and oversee climate-related risks and opportunities.
- IFRS S2, Paragraph 10: Strategy - The effects of climate-related risks and opportunities on its strategy and decision-making.
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