IFRS S2 — Climate-related Disclosures
Climate risks/opportunities; GHG Scope 1/2/3; transition plans; targets
NumberIFRS S2
FrameworkIFRS Sustainability
IssuerISSB
NotesTCFD-aligned; effective 2024
OfficialOfficial Page
Related Accounting Types
- Environmental and Sustainability Accounting(Primary)
External Links
- International Sustainability Standards Board — Wikipedia