ISSB Index
IFRS S2 Climate-related Disclosures
Category | Core Content | Report Content |
|---|---|---|
Governance | The governance body responsible for oversight of climate-related risks and opportunities | |
Management’s role in monitoring and managing climate-related risks and opportunities | ||
Strategy | The climate-related risks and opportunities | |
The effects of those climate-related risks and opportunities on the entity’s business model and value chain | ||
The effects of those climate-related risks and opportunities on the entity’s strategy and decision-making | ||
The effects of those climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows | ||
The climate resilience of the entity’s strategy and its business model | ||
Risk management | The processes the entity uses to identify, assess, prioritise and monitor climate-related risks and opportunities | |
Metrics and targets | GHG emissions – Scope 1 and Scope 2 | |
GHG emissions – Scope 3 | ||
Climate-related assets and business activities | ||
Climate-related remuneration | ||
Climate-related targets |