IFRS Foundation publishes educational material on IFRS S2
14 Dec, 2023
The IFRS Foundation has published educational material on IFRS S2 ‘Climate-related Disclosures’ that is intended to help entities to consider nature and social aspects of climate-related risks and opportunities when applying the standard.
The educational material has been developed to help entities apply IFRS S2 and includes three examples that help illustrate how entities might approach nature and social aspects of their climate-related disclosures. The material does not affect any of the requirements within the standards.
The publication follows the launch of the IFRS sustainability knowledge hub, which the press release describes as a core component of the IFRS Foundation’s focus on capacity building initiatives.
Please click to access the educational material on the IFRS Foundation website.
