Glossary
IFRS S2
IFRS S2 (Climate-related Disclosures Standard)
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CONTENTS
IFRS S2 is a global climate reporting standard developed by the ISSB. It sets requirements for disclosing physical and transition climate risks, scenario analysis, financial impacts, and climate-related metrics across value chains.
Example in context
You're working with an insurance firm preparing its first ISSB-aligned climate disclosures. IFRS S2 requires them to assess flood and heat risk at asset level, and to explain how these risks might affect future underwriting and investment decisions.
Why it matters
IFRS S2 is fast becoming the go-to global standard for climate disclosures outside the EU. It builds on TCFD and aligns closely with CSRD’s ESRS E1. EarthScan helps clients respond to IFRS S2 by translating climate data into structured, location-specific disclosures.
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