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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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AI Summary of Scope (paras. 3-4)

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Version date: 26 June 2023 - onwards

Scope (paras. 3-4)

3 This Standard applies to:

(a) climate-related risks to which the entity is exposed, which are:

(i) climate-related physical risks; and

(ii) climate-related transition risks; and

(b) climate-related opportunities available to the entity.

4 Climate-related risks and opportunities that could not reasonably be expected to affect an entity's prospects are outside the scope of this Standard.

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