|
gptkbp:instanceOf
|
gptkb:International_Sustainability_Standard
|
|
gptkbp:appliesTo
|
companies preparing sustainability-related financial disclosures
|
|
gptkbp:basedOn
|
Task Force on Climate-related Financial Disclosures recommendations
|
|
gptkbp:focusesOn
|
climate-related disclosures
|
|
gptkbp:fullName
|
IFRS S2 Climate-related Disclosures
|
|
gptkbp:issuedBy
|
gptkb:International_Sustainability_Standards_Board
gptkb:ISSB
|
|
gptkbp:language
|
English
|
|
gptkbp:officialWebsite
|
https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-ifrs-s1-and-ifrs-s2/
|
|
gptkbp:publicationDate
|
2023-06-26
|
|
gptkbp:relatedTo
|
gptkb:IFRS_S1
|
|
gptkbp:requiresDisclosureOf
|
greenhouse gas emissions
climate resilience
climate-related opportunities
climate-related risks
targets and metrics
transition plans
|
|
gptkbp:startDate
|
2024-01-01
|
|
gptkbp:bfsParent
|
gptkb:International_Sustainability_Standards_Board
gptkb:International_Sustainability_Standards_Board_(ISSB)
|
|
gptkbp:bfsLayer
|
8
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS S2
|