1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & ISSB
  3. IFRS Sustainability Disclosure Standards
  4. 2023
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  1. IFRS S2 - Climate-related Disclosures
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IFRS S2 - Climate-related Disclosures

Comparing proposed amendment...
Objective (paras. 1-2)
Scope (paras. 3-4)
Core content (paras. 5-37)
Appendix A Defined terms
Appendix B Application guidance
Appendix C Effective date and transition
Approval by the ISSB of IFRS S2 Climate-related Disclosures issued in June 2023
Basis for Conclusions on Climate-related Disclosures
Accompanying Guidance on Climate-related Disclosures
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