IFRS S2
"Under IFRS S2, an energy company must disclose not only its direct emissions from power generation but also its Scope 3 emissions from customers using its products, along with scenario analysis showing how different climate pathways could affect its business model over the next decade."
Definition
IFRS S2 (Climate-related Disclosures) is a global standard issued by the ISSB that requires companies to disclose climate-related risks and opportunities that could affect their financial position. Built on TCFD recommendations, IFRS S2 requires reporting of greenhouse gas emissions (Scope 1, 2, and 3), climate risks, and scenario analysis.
Related terms
FAQs
Start your journey to compliance and growth today
Subscribe to our Mailing List
Join our list for product news, expert-led webinars, industry updates, and insights from the blog— never spammy, always actionable. Unsubscribe anytime.





