ISSB Releases Guidance on Transition Plans Under IFRS S2: What It Means for Your Reporting

We explore the new guidance from the ISSB on transition plans as well as a series of other important regulatory developments from the past week. See how these new requirements relate to each other

The ISSB has issued new guidance on how companies should report transition-related disclosures under IFRS S2. This guidance provides detailed expectations for disclosing governance, strategy, targets, and progress of transition plans. The IFRS climate standard requires material information about how climate-related risks and opportunities are being addr…