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Table of Contents
IFRS S2 - Climate-related DisclosuresObjective (paras. 1-2)Scope (paras. 3-4)Core content (paras. 5-37)Appendix A Defined termsAppendix B Application guidanceAppendix C Effective date and transitionApproval by the ISSB of IFRS S2 Climate-related Disclosures issued in June 2023Basis for Conclusions on Climate-related DisclosuresAccompanying Guidance on Climate-related Disclosures
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Published date: 26 June 2023
IFRS S2 - Climate-related Disclosures
Relevant documents
- IFRS - Transition Plan Taskforce resources (23 December 2024)
- TPT Legacy (23 December 2024)
- IFRS S2 - Climate-related Disclosures with the TCFD Recommendations - Comparison (15 November 2024)
- Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards (19 January 2024)
Accompanying documents
- IFRS S1 + IFRS S2 - Effects Analysis (26 June 2023)
- IFRS S1 + IFRS S2 - Project Summary (26 June 2023)
- IFRS S1 + IFRS S2 - Feedback Statement (26 June 2023)
- Industry-based Guidance on implementing Climate-related Disclosures (22 June 2023)