This appendix is an integral part of IFRS S2 and has the same authority as the other parts of the Standard.
Effective date
C1 An entity shall apply this Standard for annual reporting periods beginning on or after 1 January 2024. Earlier application is permitted. If an entity applies this Standard earlier, it shall disclose that fact and apply IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information at the same time.
C2 For the purposes of applying paragraphs C3-C5, the date of initial application is the beginning of the annual reporting period in which an entity first applies this Standard.
Transition
C3 An entity is not required to provide the disclosures specified in this Standard for any period before the date of initial application. Accordingly, an entity is not required to disclose comparative information in the first annual reporting period in which it applies this Standard.
C4 In the first annual reporting period in which an entity applies this
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