IFRS S2

Financial reporting - sustainability - International Sustainability Disclosure Standards.

IFRS S2 deals with Climate-related Disclosures.

The objective of IFRS S2 is to require an entity to disclose information about its climate-related risks and opportunities that is useful to users of general purpose financial reports in making decisions relating to providing resources to the entity.

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024.

Earlier application permitted as long as IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information is also applied.

IFRS S2 is sometimes known colloquially as ISSB S2.

See also

• General purpose financial reports
• IFRS Foundation
• IFRS S1
• IFRS Sustainability Disclosure Standards
• IFRS Sustainability Disclosure Taxonomy
• International Accounting Standards (IAS)
• International Accounting Standards Board (IASB)
• International Financial Reporting Interpretations Committee
• International Financial Reporting Standards (IFRS)
• International Financial Reporting Standards Foundation
• International GAAP
• International Sustainability Standards Board (ISSB)
• Sustainability

Other resources

• About IFRS S2 - IFRS
• IFRS S2 - IAS Plus
• IFRS Sustainability Knowledge Hub