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Climate Exposure Draft
CONTENTS
from page
INTRODUCTION 5
INVITATION TO COMMENT 8
[DRAFT] IFRS S2 CLIMATE-RELATED DISCLOSURES
OBJECTIVE 32
SCOPE 32
GOVERNANCE 32
STRATEGY 33
RISK MANAGEMENT 39
METRICS AND TARGETS 40
APPENDICES 44
A Defined terms 44
B Industry-based disclosure requirements (see separate booklet) 49
C Effective date 57
APPROVAL BY THE ISSB CHAIR AND VICE-CHAIR OF EXPOSURE DRAFT
IFRS S2 CLIMATE-RELATED DISCLOSURES PUBLISHED IN MARCH 2022 58
ILLUSTRATIVE GUIDANCE (see separate booklet)
BASIS FOR CONCLUSIONS (see separate booklet)
Basis for Conclusions and Illustrative Guidance on climate related disclosures.zip
issb-exposure-draft-2022-2-climate-related-disclosures.pdf
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CONTENTS
from page
INTRODUCTION 5
INVITATION TO COMMENT 8
[DRAFT] IFRS S2 CLIMATE-RELATED DISCLOSURES
OBJECTIVE 32
SCOPE 32
GOVERNANCE 32
STRATEGY 33
RISK MANAGEMENT 39
METRICS AND TARGETS 40
APPENDICES 44
A Defined terms 44
B Industry-based disclosure requirements (see separate booklet) 49
C Effective date 57
APPROVAL BY THE ISSB CHAIR AND VICE-CHAIR OF EXPOSURE DRAFT
IFRS S2 CLIMATE-RELATED DISCLOSURES PUBLISHED IN MARCH 2022 58
ILLUSTRATIVE GUIDANCE (see separate booklet)
BASIS FOR CONCLUSIONS (see separate booklet)