IFRS S2

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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.


See also


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