The IFRS Foundation has released an agenda and meeting papers for the meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG), which will be held in Frankfurt on 19 September 2024.
A summary of the agenda is set out below:
Thursday 19 September 2024 (09:30-17:15)
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Reporting on other questions submitted
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Identification of sustainability-related risks and consideration of risk mitigation activities
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Application of the jurisdictional relief to part of a reporting entity
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Scope 3 Category 15 GHG emissions related to financial activities and asset classes that are not explicitly referenced in IFRS S2
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Use of GWP values from the latest IPCC assessment when a jurisdictional authority mandates the use of a different GWP value.
Agenda papers for the meeting are available on the IFRS Foundation website.