IFRS S2 available in the Spanish language

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01 Dec 2023

The IFRS Foundation has issued a Spanish translation of IFRS S2 'Climate-related Disclosures'.

IFRS S2 sets out the requirements for identifying, measuring and disclosing information about climate-related risks and opportunities that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the entity.

Please click to access the Spanish translation of the standard here on the website of the IFRS Foundation. 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.