Climate-related disclosure requirements (IFRS S2)

Topic area:
Status: 18.12.2023 |
Aktuell
Key words:
Disclosure, Sustainable Finance / ESG, IFRS
Initiative
Official name
IFRS Sustainability Disclosure Standard - International Sustainability Standards Board - IFRS S2 Climate-related Disclosures
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
31.03.2022
Doc. code
ED/2022/S2
Summary
Status
Status

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Current version
Final version
26.06.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
General sustainability-related disclosure requirements (IFRS S1) (non-binding, INT)
IFRS Sustainability Disclosure Taxonomy (non-binding, INT)
Interoperability of GHG emissions when applying GRI and ISSB Standards (non-binding, Supplement, INT)

Source: IASB, ED/2022/S2, 2023