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1、KIFRSSiJRtainahi1ityJune2023IFRSS2IFRS-SIJStainabiIityDiSC1oSUreStar1dardC1imate-re1atedDisc1osuresInternationa1Sustainabi1ityStandardsBoardIFRSS2C1imate-re1atedDisc1osuresIFRSS2C1imate-re1atedDisc1osurestogetherwithitsaccompanyingdocumentsisissuedbytheInternationa1Sustainabi1ityStandardsBoard(ISSB)
2、.Disc1aimerTotheextentpermittedbyapp1icab1e1aw,theISSBandtheIFRSFoundation(Foundation)express1ydisc1aima111iabi1ityhowsoeverarisingfromthispub1icationoranytrans1ationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyc1aimsor1ossesofanynatureinc1udingdirect,indirect,incidenta1orconsequ
3、entia11oss,punitivedamages,pena1tiesorcosts.Informationcontainedinthispub1icationdoesnotconstituteadviceandshou1dnotbesubstitutedfortheservicesofanappropriate1yqua1ifiedprofessiona1.IFRSFoundation2023Reproductionanduserightsarestrict1y1imitedtopersona1non-commercia1use,suchascorporatedisc1osure.Anyo
4、theruse,suchas-butnot1imitedto-reportingsoftware,investmentana1ysis,dataservicesandproductdeve1opmentisnotpermittedwithoutwrittenconsent.P1easecontacttheFoundationforfurtherdetai1satsustainabi1ityjicensingiifrs.org.A11rightsreserved.KFRSTheFoundationhastrademarksregisteredaroundthewor1d(Marks)inc1ud
5、ingeIAS*,IASB叫theIASBs1ogo,*IFRICr,i*IFRSr,1theIFRSs1ogo,4IFRSforSMEs,theIFRSforSMEs*1ogo,internationa1AccountingStandards*,1Internationa1Financia1ReportingStandards*,the4HexagonDevice*,NF,*,1SIC,andSASB.Furtherdetai1softheFoundationsMarksareavai1ab1efromtheFoundationonrequest.TheFoundationisanot-fo
6、r-profitcorporationundertheGenera1Corporation1awoftheStateofDe1aware,USAandoperatesinEng1andandWa1esasanoverseascompany(Companynumber:FC023235)withitsprincipa1officeintheCo1umbusBui1ding,7WestfenyCircus,CanaryWharf,1ondon,E144HD.ContentsfromparagraphIFRSSUSTAINABI1ITYDISC1OSURESTANDARDS2C1IMATE-RE1A
7、TEDDISC1OSURESOBJECTIVE1SCOPE3CORECONTENT5Governance5Strategy8Riskmanagement24Metricsandtargets27APPENDICESADefinedtermsBApp1icationguidanceCEffectivedateandtransitionAPPROVA1BYTHEISSBOFIFRSS2ISSUEDINJUNE2023FORTHEACCOMPANYINGGUIDANCE1ISTEDBE1OW,SEEPARTBOFTHISEDITIONI11USTRATIVEGUIDANCEI11USTRATIVEE
8、XAMP1ESINDUSTRY-BASEDGUIDANCEONIMP1EMENTINGIFRSS2FORTHEBASISFORCONC1USIONS,SEEPARTCOFTHISEDITIONBASISFORCONC1USIONSIFRSS2C1imate-re1atedDisc1osuresissetoutinparagraphs1-37andAppendicesA-C.A11paragraphshaveequa1authority.Paragraphsinbo1dtypestatethemainprincip1es.TermsdefinedinAppendixAareinita1icsth
9、efirsttimetheyappearintheStandard.DefinitionsofothertermsaregiveninotherIFRSSustainabi1ityDisc1osureStandards.TheStandardshou1dbereadinthecontextofitsobjective,theBasisforConc1usionsandIFRSS1Genera1RequirementsforDisc1osureofSustainabi1ity-re1atedFinancia1Information.IFRSS2C1imate-re1atedDisc1osures
10、Objective1 TheobjectiveofIFRSS2C1imate-re1atedDisc1osuresistorequireanentitytodisc1oseinformationaboutitsc1imate-re1atedrisksandopportunitiesthatisusefu1toprimaryusersofgenera1purposefinancia1reportsinmakingdecisionsre1atingtoprovidingresourcestotheentity.ThroughoutthisStandard,thetermstprimayusers*
11、and*uscrs,arcusedinterchangeabfy,withthesamemeaning.2 ThisStandardrequiresanentitytodisc1oseinformationaboutc1imate-re1atedrisksandopportunitiesthatcou1dreasonab1ybeexpectedtoaffecttheentity,scashf1ows,itsaccesstofinanceorcostofcapita1overtheshort,mediumor1ongterm.ForthepurposesofthisStandard,theser
12、isksandopportunitiesareco11ective1yreferredtoas*c1imate-re1atedrisksandopportunitiesthatu1dreasonab1ybeexpectedtoaffecttheentity,sprospects,.Scope3 ThisStandardapp1iesto:(a) c1imate-re1atedriskstowhichtheentityisexposedzwhichare:(i) c1imate-re1atedphysica1risks;and(ii) c1inate-re1ateitransitionrisks
13、;and(b) c1imate-re1atedopportunitiesavai1ab1etotheentity.4 C1imate-re1atedrisksandopportunitiesthatcou1dnotreasonab1ybeexpectedtoaffectanentity,sprospectsareoutsidethescopeofthisStandard.CorecontentGovernance5 Theobjectiveofc1imate-re1atedfinancia1disc1osuresongovernanceistoenab1eusersofgenera1purpo
14、sefinancia1reportstounderstandthegovernanceprocesses,contro1sandproceduresanentityusestomonitorzmanageandoverseec1imate-re1atedrisksandopportunities.6 Toachievethisobjective,anentitysha11disc1oseinformationabout:(a)thegovernancebody(s)(whichcaninc1udeaboard,committeeorequiva1entbodychargedwithgovern
15、ance)orindividua1(s)responsib1eforoversightofc1imate-re1atedrisksandopportunities.Specifica11y,theentitysha11identifythatbody(s)orindividua1(s)anddisc1oseinformationabout:(i) howresponsibi1itiesforc1imate-re1atedrisksandopportunitiesareref1ectedinthetermsofreference,mandates,ro1edescriptionsandother
16、re1atedpo1iciesapp1icab1etothatbody(s)orindividua1(s);(ii) howthebody(s)orindividua1(s)determineswhetherappropriateski11sandcompetenciesareavai1ab1eorwi11bedeve1opedtooverseestrategiesdesignedtorespondtoc1imate-re1atedrisksandopportunities;(iii) howandhowoftenthebody(s)orindividua1(s)isinformedaboutc1imate-re1atedrisksandopportunities;(iv
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