IFRS S1 - General Sustainability-related Disclosures
Requires disclosure of governance, strategy, risk management, and metrics/targets.
- Pillar: Governance
- Pillar: Strategy
- Pillar: Risk Management
- Pillar: Metrics & Targets
- • Board oversight
- • Risk and opportunity disclosure
- • Decision-useful metrics
IFRS S2 - Climate-related Disclosures
Requires disclosure of climate-related risks and opportunities.
- Pillar: Governance
- Pillar: Strategy
- Pillar: Risk Management
- Pillar: Metrics & Targets
- • Scenario analysis
- • GHG emissions
- • Climate target disclosure