The ISSB’s climate-related disclosure standard, issued in June 2023 and effective for annual periods beginning on or after 1 January 2024, covering climate-related physical and transition risks and opportunities.
Glossary term
IFRS S2
The ISSB’s climate-related disclosure standard, issued in June 2023 and effective for annual periods beginning on or after 1 January 2024, covering climate-related physical and transition risks and opportunities.
Institution GCRI