IFRS S2

    ESG & Governance

    The ISSB standard on climate-related disclosures.

    IFRS S2 requires disclosure of climate-related risks and opportunities, transition plans, climate resilience tested with scenario analysis, Scope 1, 2 and 3 emissions, and industry-based metrics. It builds on TCFD. Targeted amendments issued in December 2025, effective for periods from 1 January 2027, narrowed Scope 3 category 15 to financed emissions and gave relief on industry classification, measurement methods and global warming potential values.

    Related terms

    ISSB (International Sustainability Standards Board)IFRS S1TCFD (Task Force on Climate-related Financial Disclosures)Financed emissionsScope 3 emissions

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    From the research

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    Valuation

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